citizen is evil by nature or because the citizen lacks the self-mastery and discipline to internalize the values of the republic is of concern to the degree it is accepted that the ideal form of the state is unassailable.
But consider the situation in which the state does not have ideal form. An example of this might be that the state engages in policies that violate principles of justice and wisdom. But if the republic itself lacks self-mastery and discipline or is otherwise not perfect, the question of whether a citizen is obliged to obey its laws anyway inevitably arises, along with the question of whether a republic needs to be perfect in order to command assent to its structure of laws. The problem for the citizen is to identify the difference between policies that the citizen does not like and policies that indeed violate principles of justice and wisdom, then weighing what seems to be a violation of justice against the authority and benefits of obeying the government's tax laws.
Suppose for example that the government of the U.S. decided to annex Baja California as the fifty-first state and levied a surtax on the annual income tax return to pay for the military forces and weapons required to do this. The first question for the taxpayer who does not support this policy is whether it can be considered justice. The next immediate question becomes whether there is a just foundation for refusing to pay taxes levied for the purpose. Indeed, the reason for which a citizen disobeys the law and the manner in which the law is disobeyed is every bit as important as the act of disobedience itself. Indeed, it seems impossible to avoid the important step of justifying disobedience through systematic argument.
Plato in the Crito considers of what duty is owed by the individual to a state system that has nurtured, educated, and protected, hence acquired authority over that individual:
But he who has experience of the manner in which ...