Don't know much about it .
If the country is legalized ICOs then there might be some taxes imposed on it due to the "regulations" by the governments .
Countries like Singapore and Japan imposes taxes on the ICOs . So it is obvious that if the Ico belongs to those countries are dealing with taxes .
Other then that if the country's status is unknown about the legality of ICOs , then there are no taxes imposed on it . There might be no permissions prior to them as well.
There is no tax for ICO. But because you say that Singapore and Japan impose an ICO tax. yes that might happen, because there are some countries that have submitted tax applications.