In theory, most states are trying to regulate them, but the rules are full of loopholes and enforcement is difficult.

理论上，大部分州正在试图对其进行管理，但规定充满了漏洞，实施起来很难。

youdao

In reality, many people don't like their job and they drift along only for livelihood. Because of being lack of work enthusiasm, they are ignorant and their work is full of loopholes.

现实中，有许多人并不喜欢自己的工作，仅仅是为了生计需要而混日子，由于缺少工作热情，所以他们每天都是浑浑噩噩、工作上漏洞百出。

youdao

It can be done. (Applause.) The tax code is full of loopholes.

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The law is are full of loopholes and widely considered in need of a new overhaul.

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It is full of loopholes and deductions which have been doled out over the years as political favors to various interest groups.

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