WRT Taxes, they’re seen as a necessary evil. They are necessary for a government to function, and that function should be to protect an individual’s rights (among those property rights).

WRT helping the poor, and those down on their luck; this is out of scope. It is of course our moral responsibility to help those less fortunate, as humans. You can and should give to the needy. However, being coerced into donating to a homeless shelter is not donating at all.

Libertarians take the optimistic and perhaps misguided view that humans are inherently good people. Crazy, I know.