Wanna search for all rows where TAX = 'asd' if PARAM equals 1, else all rows where TAX <> 'asd' (every row that isn't 'asd').
Something like this:
WHERE
  TAX (
     CASE
        WHEN PARAM = '1'
           THEN = 'asd'
        ELSE <> 'asd'
     END)
 
     
     
    