The idea of tapping to accelerate the car while escaping from the police is nice, and the audio adds a lot to the tension.
That said, I did find a few things a bit challenging. The tapping mechanic is cool, but having to constantly tap to build speed made it tough to even finish a single loop, the police kept catching me really quickly. It might help if the game started off a bit easier in the first few loops, and then gradually increased the difficulty, like speeding up the police car or adding more police as you progress. That would give players time to get into the rhythm before facing tougher challenges.
One other thing I noticed, when you press "Retry" after getting caught, it seems to restart the entire game as if you have exited and relaunched it. It would feel smoother if it just returned the player to the title screen or started the run again more seamlessly.
Lastly, and this is just a personal suggestion, the police siren sound could be more dynamic. Right now it’s a single loop, but adding variation would help it feel even more immersive. Aside from that, I really liked the escape concept.