Taxes are not a function of growth.
If they are, then if the growth rate is zero, the taxes should be zero. If the growth rate is negative, the taxes should be negative.
Likewise, if the growth rate is positive (increasing), taxes should be positive (increasing).
Taxes are there to accrue to the government in order to serve the protective function; that’s the purpose for which the government has been instituted.
That’s why, under certain circumstances, while the growth rate is lower, the rates of certain taxes may be higher. Such as a war—a genuinely defensive war.
No doubt, higher taxes hamper growth. Lower taxes also hamper growth.
Hence, the act of relating growth to taxes creates anomalies.
They both should be treated within their own contexts.
Growth is a function of entrepreneurship.
Taxes serve a protective function and are paid to an authority that contractually performs this function.
[This issue was discussed in my Urdu booklet: ریاستی معیشت اور شہری معیشت]