So, I'm a firm believer in the concept of "taxes" specific to a service, and the nature of deriving those taxes must directly come from those that benefit the service, in proportion to their utility, and that those services must solve a problem that only a collective can solve efficiently.

So like, car registration fees go to pay for roads, no other taxes are used to pay for roads, they're not used to pay for anything else. Everyone pays in proportion to their utility in two ways: you driving your car, and you paying those fees on products you buy that were trucked on the roads. That to me is about as perfect a solution to a tragedy of the commons that requires collusion between individuals constituting the citizenry. It's voluntary; you only pay it if you need it. It's derived directly from benefitting from the roads, no convoluted pathways. And, it's something that can only efficiently be done by the citizenry as a whole, private roads can and do exist, but they're way less efficient.

Tariffs, I think should pay for a navy, only pay for a navy, and that a navy should only be funded via tariffs. If you ship on the high seas, you need protection, you need a navy, and so you pay for the navy in proportion to your benefit from it's existence. A navy can include port of entry security I suppose, they serve that function already on the water.

As far as other types of taxes, there is absolutely nothing I can think of justifying income taxes of any kind. I can justify property taxes (armies to protect territory and courts to handle property disputes), but not really anything else.

That's my principle for just taxation: one tax per service the government provides, the government only provides services that are best served by it, and the tax must be directly derived from those who benefit from the service it finds, and directly in proportion to the benefit they receive. If it doesn't meet those criteria, it cannot be a just tax.