Comment by flir

I think OP is talking about decoupling tax and government spending, Modern Monetary Theory-style.

In this model government just prints all the money it needs in order to function. Taxation isn't used to fund government, it's used to give your currency value, and to stop inflation running out of control. Metaphorically, you might as well pile all that tax take up and burn it, because once you've collected it it's performed its function.

This is a very simplistic take on MMR, and I don't think it would work in the real world, but spending does precede taxation.