In her essay “Government Financing in a Free Society”, which can be found in The Virtue of Selfishness, Ayn Rand says:
In a fully free society, taxation—or, to be exact, payment for governmental services—would be voluntary. Since the proper services of a government—the police, the armed forces, the law courts—are demonstrably needed by individual citizens and affect their interests directly, the citizens would (and should) be willing to pay for such services, as they pay for