Governments that depend on taxes need the consent of their citizens. They must establish trustworthy systems of revenue collection, and design policies responsibly. In historical terms, parliaments' budgetary rights were the base for democracy.
M. Moore. Programme 3: State Capacity. ‘Ohne Steuern keine Mitwirkung’ (‘No representation without taxation’). Development and Cooperation (2007) 34 (2) 56-58, February. Available in German and English.