Statists assert that taxes are just voluntary use fees, like any business charges.
The idea of "use fees" would be more credible if they didn't extort a percentage of a person's income rather than charging by actual market value of used government-claimed (but not owned) resources/services. Of course, many of their "services" have zero or negative market value (e.g., DMV, harassing people for using or carrying drugs, licensure rackets) so they'd end up owing people money in such a case, until they cut back.
Suppose I were to mow your lawn and demand 10% of your income for it: clearly a ridiculous situation, but a parallel to the ridiculous situation of the state expecting people to pay vast sums of money for donated services. To be more accurate, though, I would have to hire a gang of toughs to stop anyone else from mowing lawns in the neighborhood. (DBR)
Related: Taxation Is Extortion, Public Property.