None that I can remember upon reading some of his posts and interactions with other notable figures in bitcoin. From the looks of it, Satoshi seemed to be that anti-government guy that wants things to stay clear of government intervention and control that's why he created bitcoin. Also, his views are mainly crypto-anarchism, so that per se explicitly states that he will never ever support taxation in any way or form.
In the beginning it is clear that Satoshi does not want any government eyes on the bitcoin platform as the government will have the power to shut down anything during inception of a ground breaking parallel economy and during the initial phase it was important that we have to stay low until we have enough miners and be truly decentralized so that no government could take down the entire network.
When Satoshi was active in the project there was no value for bitcoin so i am not sure whether he would talk about taxation in bitcoin during that time.