I'm aware of no country democratic or not where paying taxes is a "day of celebration". I have never seen anyone celebrating paying taxes. To believe that in other countries people love taxes and government, and the USA is uniquely special in this being not the case, makes me wonder to what extent Chomsky really understood the world at all.
Nor does Chomsky appear to understand conservative philosophy. He simply divides the world, Marx-style, into "workers" and "business owners" and then assumes business owners must hate democracy because taxes. The actual divide is between conservative and leftist, and conservatives like their government small and local i.e. the opposite of Federal. Many business owners happen to be conservative but so do many workers, as the number of Trump voters in former rust belt states will attest.
Chomsky can't even stay consistent on what this strawman of "business owners" actually want - he starts out by claiming they hate democracy (=government) and then later claims they both hate and love government at the same time.
Not surprisingly after inventing a non-existent class of people with non-existent beliefs, he then struggles to understand them. And this guy is supposed to be some great intellectual. Sad. Thomas Sowell has far greater understanding of the political philosophies and views that divide the people.