There is a big difference between the things your comment calls services and, e.g., Netflix's streaming service: namely, it is relatively easy to cancel Netflix's streaming service, and after I cancel, I no longer have to pay.

Your use or non-use of public services has no bearing on the amount you must pay in income tax.

Failure to pay taxes is illegal, not theft.

Theft is stealing the property of another. If income is the product of your physical labor, and the state owns your productive output (making tax avoidance theft, as you propose) then you are a slave.