Government has no authority to tax its citizens.  Authority is used here in the sense of having the right to do something.  The right to do something could be an inalienable right like the right to life which means that a person has the authority to defend themselves.  The right to do something could also be authorized as when a person hires a security guard to protect their property.

Government is organized to serve its citizens.  Taxation is taking possessions from citizens by force backed up by police power.  No citizen has the right or authority to take another citizen’s possessions which is called stealing or robbery.  Citizens cannot authorize their government to tax because they have no such right themselves.  Taxation is similar to armed robbery in that it is taking another person’s possessions by force.  The difference is that the armed robber cares nothing about subtlety and  legality whereas the government passes legislation to make taxation legal.   Taxation may be legal, but it is immoral and absolutely wrong.

There is more that needs to be said about this, but for now let me emphasize that I am not advocating rebellion against our governments, nor suggesting that we should not pay our taxes.  Taxation is the legal law of the land.  I am suggesting that we should fix the wrong headed thinking that gives us tax and spend government.