for example in Sweden people pay a fixed fee to the church. So it's sort of a membership fee.
It would be an interesting idea though to apply this generally and, say, split a country into many small municipalities, each with their own fixed fee to live in so that people could move to whatever municipality they thought offered the best price relative to the fee. That would incentivize bureaucrats in each municipality to put the taxes to good use, by means of supply/demand mechanisms. Would be a nice alternative to percentage-based tax where the state just sucks the maximal amount of money from the populace just because they can.