“Tactical fouls are a polemic subject within football. Many view them as a valid defensive resource but there are plenty more who see them as a cynical exploitation of the rules. … There are various ways to define a tactical foul, but for the purposes of this article the definition will be: fouls committed within five seconds of an open-play turnover. It’s an approximation, but I’ve checked it against video and it seems to cover the large majority of situations that could be classified as tactical fouls. …”
StatsBomb