Which country is best in terms of giving benefits to citizens for tax collected?
It’s kinda hard to answer that since everyone’s experience depends on the country they live in.
But in this context, I think countries with less corruption are more likely to provide better benefits from the taxes they collect.
You can see it in their developing economy, big infrastructure projects, lower unemployment rates, less crime, and better healthcare and education systems.
Of course before citizens get to earn benefits from it country, there should already be stability of economy infrastructures that are fostered to revenues, securities, hospitalities and education for the people.
Op actually did not made mention of what aspect citizens taxation he is referring but let me assume it is a personal tax in an overall, which then is best to the UAE where personal income is totally zero (0) % with a very convenient ecosystem.