So we have three positions here:
Taxation is
a. theft
b. part of a common obligation
c. a 'membership' requirement
These rest on philosophical positions on the nature of humans as individuals and as groups.
Right.
There is no concept of theft, or court of law, or statute, that would exist outside one's own head without society having first worked out the details. We wouldn't even be having a conversation in these English words "theft," "law," and so on, without us having inherited a thousand years of English societal concepts. While I'm big on the freedom for an individual to shape his own identity, there is no getting away from society, from the benefits it bestows upon us, or from the obligations that might fall to us in maintaining it.
There is an "I-am-an-island" individualism which sounds very appealing to people who want to pretend society isn't there so they don't have to pay taxes for it. But that doesn't square with reality.
It's kind of a "Where's the foetus going to gestate? You're going to keep it in a box?!" moment. Whatever you might want to believe about society, it's still there. You can't just wish society away.
The "Membership" idea might be particularly appealing to a country settled by those who were told "if you don't like it just leave" and who did just that whilst skipping along to the "new world." The trouble is
"terra nullius" was always a dodgy legal concept, and it is certainly out of the question today. There isn't a piece of land left that is not already used by, claimed by, maintained by a society of record. There is nowhere else to be but as part of a society.
A voluntary "membership" notion of citizenship was scarcely workable in the 1700s. It may be revived in the future with the prospect of interplanetary colonisation. However that does not eliminate the problem of social obligation. Whose resources will colonists suggest they use to set up a new society on another planet ?(or to set up a non-society of individual fiefdoms if they prefer.)
They won't take anything off this planet without paying for it, and they will make good on any back taxes owing to the societies before them that invented rocketry, terraforming, the space suit, the printing press, the slide rule, the wheel, the plough, without which their [STRIKE]hopes[/STRIKE] delusions of self reliance would be dashed.
The only choice in that bouquet of ideas about human nature is b.
We all have the equal right to push and pull society in a direction that suits us. But we don't have a right to disregard it or shirk responsibilities toward it. Pay your taxes; vote for people to do sensible things with it instead of going on an anti-society bender.