No what makes sovereign money have value is the threat of violence. The government could force the population at the end of a gun to accept payment for the good

No what makes sovereign money have value is the threat of violence. The government could force the population at the end of a gun to accept payment for the goods and services it wants with no taxation (i.e. give me X and take this paper token in exchange or you and your family will be shot). Taxation is just a more polite version of a shakedown. In practice since most taxation is just used to pay for goods and services the population wants there is popular support for taxes. In places where taxation is more outright theft, tax avoidance is rampant.