The answer is in your question. Fair would be up to the individual. Fair is so subjective that it fits your question. There is no correct answer because the question is based in feelings and opinion not fact.

I'm not aware of a state on the planet that operates like as a business or individual is expected to act. If you want my money, you provide a product or service that I can pay for. We mutually agree on a price. If there is competition for this service or good I may be able to find a lower price. In some cases I can forgo consumption. The state is really the only institution that pretends what it is doing is not theft and slavery. At least the mob doesn't pretend to be a moral authority. The fact that most people find what I'm saying absurd shows how much mental control is wielded over humans. Taxes require force/violence. If they didn't then it wouldn't be a tax. It would be a gift or a purchase. Theft is wrong therefore the state is immoral.

I have no issue paying for roads and services. It would be nice to have choice. To have a free market for services. The state does provide many valuable services but because they use force and hold monopolies the product is subpar at best. The state lacks the incentives to provide the best services in ANY field. This includes law and defense. Eventually we will see the fall of the state as we have seen massive changes in how society works in the past. It is not sustainable in the long run. It is not optimal. It is not moral. If the state were a person we could name we would all be in favor of disposing them of their power.