Taxes spent on an entity that creates a predictable and secure trade environment (both protecting the physical jurisdiction as well as reliably adjudicating property disputes) are arguably value for value but are of course exploitative when levied unfairly (which is basically every time) or there is no method to opt out (also basically every time)

In other words I could maybe conceive of a fair tax in my mind or on paper but in practice I don’t personally know of one that has ever existed