Taxes make a government accountable to citizens. While not paying taxes because of oil wealth might seem enticing in the short term, it'll lead to disaster in the long term if a government becomes accountable mainly to the resource industry and neglects to invest in a diversified, productive economy.
Norway has high tax rates despite having oil wealth-- this ensures citizens remain productive and don't get too complacent by depending on a fluctuating commodity.
The vast majority of oil tax revenue never enters the Norwegian domestic economy but is instead funnelled into the State Pension Fund (The Oil Fund) which invests outside the country. This means that the oil has little effect on inflation in the country. There is also a rule that only 3% or less of the fund can be used by the state in any one year. 3% is the expected real return so the fund should never shrink thus preserving the value for the future.
Norway has successfully avoided the Dutch Disease. But whether we will be able to successfully negotiate the decline of oil in the long run remains uncertain.
Norway has high tax rates despite having oil wealth-- this ensures citizens remain productive and don't get too complacent by depending on a fluctuating commodity.