Digging too deeply into the mechanics and accounting of dedicated taxation can upset your entire perception of federal finance and money in general. It cannot be explained with the common "household budget" thinking of people who's relationship with money is limited to what they can earn. One must shift perspective to that of the federal government, specifically Congress, as the "net source" of all dollar-denominated currency in the economy and neither has nor doesn't have "money" because its debt serves as our currency of commerce denominated in its unit of account.

The founders recognized that the federal government must be given a monopoly patent on its unit of account so it wasn't restrained by revenue in provisioning itself and funding programs that it enacted by law. Taxation primarily provides the demand for its currency in the private sector to enable this, but it also serves as a control of the general money supply and can affect its distribution to manage a capitalist economy that naturally drives money to investors.

With an infinite amount of currency available to deploy resources and labor in the private sector the ability of Congress to spend its currency into existence is not enhanced by collecting or borrowing its currency out of the private sector. There is simply no "infinite+1" in math or accounting that would justify this. The life of a US dollar begins with spending by Congress in the private sector and ends in paying a federal tax obligation.