That would be a concurrent power
People should not pay taxes if they disagree with how the government is spending their money but in doing so it breaks the social contract described by many thinkers during the period of Enlightenment. In the case of wishing to not pay taxes, no government services should be available to the person, nor should they be able to function within the society where others are paying taxes. If one wishes to live their own life not paying taxes and not hurting anyway, there is no ethical or moral reason for them not to do such. However it is important to understand there is no middle ground, not paying taxes and still benefitting from a society.
Answer:
They are emotional stable
