I know will refer to the constitution and human rights on this matter but If a citizen does not contribute to society, how can that citizen have an opinion on it? Ultimately if you do not pay tax, you have no need to affect the political process, and your impact will be negative to others because you will be uninformed on how to vote to improve things.
WHAT DO YOU THINK?
It would be very hard to control. I don't see any real good reason to implement a policy like that. If you're a business owner, for example, you may only pay tax at the end of the year. If the election is in the middle of the year, you can't very well say that the business owner is not a taxpayer. There are already mechanisms in place to catch and punish people that are avoiding taxes. If you break those laws you'll be fine and/or put in jail. In that case, the question would become, should inmates be allowed to vote? I think that they should be able to vote too because decisions the president will make will affect them in their lives in prison too.