RP isn't dead, tho I miss the cops coming after me when I'm taxing of smuggling. Most day I log on I manage to have some fun doing my RP job.
It's quite simple:
When I see a trader with cargo I tax them, when I see a fighter with lots of pods I tax them, because those players give me the best chance to get money out of them. If you fly around always in a fighter do not expect to be taxed all that often at least no by me. Why would I, there's no profit there?
I kill cops when they interfere (rarely) and I do not go after them. Again, why would I? I'm a pirate, why would a criminal go look for cops, it's the cop job to hunt pirate. I conduct my business in the shadows not in the light.
As for new player, when they reach lvl 50+ I tax them a small amount (500k usually) and explain to them what are their option (pay, run, fight, call cops, hire a merc)
And for pirates that have trouble getting money out of people, maybe it's time to try RP (Role Play). Just saying tax doesn't make somebody want to give it to you, try to make a little story out of it. And people are much more likely to pay if you catch them with a load of valuable stuff. Why would they pay otherwise? Just killing them over an over wont make them more likely to pay ether.