Why tax something that provides only positive value without using local ressources.

For one, because we don't tax to "punish" (e.g. use of local resources) or to encourage, but to create a pool of money our governments can use for country-wide works, defense funding, and so on.

To be fair, our sales, income, and wealth tax policies also reflect our societal values. Some jurisdictions tax sugary drinks partly as an attempt to "punish" or reduce consumption.

The correct word is discourage, not punish.

Depends who you ask though, who is paying the taxes.

But true, the real punishment comes if you decide not to pay your taxes...

Those who claim they're being punished whilst paying taxes are being dishonest and inaccurate. Unless they got punished after they decided to not pay their taxes (that is, as we agree, a punishment). However, such is a punishment by law, and therefore we should assume the punishment is fair (until proven otherwise).

The -in this example- sales tax gets in a big chest. Some of that chest goes to healthcare. Same for smokers.

You may disagree how your government spends their income (part of which comes from taxation). I don't agree with a lot of things my government does either; still I pay tax.

In our democratic societies there are various ways to take action. For example, you're free to vote for a different leader. We (in "the West"), at least, have these liberties.

Where did you read me writing this?

Only positive value? That's quite naive.

Electricity (energy) is a resource.

As is overwhelmingly the telco that delivers those bits to screens/devices. Whether wireless or wired. Very expensive infrastructure in fact, as with electricity (generation, delivery, reliability).

Why not apply that to teachers and doctors etc?