The debate over whether taxation can be considered theft originates from classical political philosophy and the emergence of modern nation-states. As governments developed systems of public finance, taxation became a central tool for funding armies, infrastructure, and social institutions. Thinkers like John Locke and Jean-Jacques Rousseau discussed the concept of the “social contract,” suggesting that individuals consent—explicitly or implicitly—to surrender part of their property to support collective needs. This idea underpins modern democratic taxation systems. However, during the Enlightenment and especially in the 19th century, new economic and political ideologies such as libertarianism and anarchism began questioning the moral legitimacy of state authority over individual wealth. In contrast, the expansion of welfare states in the 20th century normalized taxation as a civic duty tied to redistribution and equality. The terminology surrounding this topic includes key distinctions between direct and indirect taxes, progressive and regressive systems, and the notion of public goods. Today, the discussion intersects with evolving models of governance, from minimal-state philosophies to global fiscal cooperation, making the concept of taxation not only an economic mechanism but also a symbol of how societies define justice, freedom, and responsibility.