Record breaking tax results in vice (6)
I believe the answer is:
deputy
'vice' is the definition.
(thesaurus)
'record breaking tax' is the wordplay.
'record' becomes 'ep'.
'breaking' is an insertion indicator.
'tax' becomes 'duty' (duty is a kind of tax).
'ep' placed within 'duty' is 'DEPUTY'.
'results in' acts as a link.
(Other definitions for deputy that I've seen before include "Stand-in, delegate" , "One performing duties when superior is absent" , "Not the principal" , "Subordinate" , "Substitute eg for sheriff" .)