I’m confused by your sentence. Generally you need to create a new transaction output to pay someone. Taproot does not change that.

Transactions can have multiple inputs and outputs. UTXOs are just unspent transaction outputs. Whenever you want to spend funds, you have to spend one or more UTXOs.

I’m confused how you would have transactions inside of UTXOs. If you didn't mean whether it’s possible to pay multiple people in one transaction (which is possible), then I don't know what you might have meant.