ALL citizens, or informed / educated citizens? There's a whole network of agitators in the US whose entire job / goal is to make sure there are people unhappy with any tax, no matter how great the benefits.

If you define legitimacy like that, excise taxes look like the only truly legitimate taxes. In my province, that’s things like gasoline, alcohol, tobacco and cannabis. Provincially owned casinos could even be considered a legitimate form of tax though they’re not really a tax.

Can you think of one? I was thinking infrastructure, but then I think about all the fraud and waste that goes along with it and it makes me sad.