I think that's quite doubtful.
Satoshi was never in power in a government, he probably didnt care what people did with the currency and just offered something they built to the community.
Bitcoin fees are a bit like a tax (as much as inflation is a hidden tax in currency) but that's all e really have afaik.
If you think bitcoin will go higher, it's worth paying taxes now rather than paying huge fines in the future for not doing so...
He just wanted people to free from fiat slavery, so no taxation ever mentioned.