I'll allow that pragmatism has an important role in tempering the extremes. Claiming that there is "nothing to debate" is a leap into absolutism.
I'd gladly pay $100k for the privilege of renouncing my citizenship and legally becoming stateless. I'd actually have more rights as a noncitizen than I do as a citizen these days inside the US, especially when it comes to KYC and AML rules.
If you consider the government itself as a "directly-involved party" then you would consider no crime to be victimless, since it's always the government who prosecutes a crime.
If you invoke something like "society at large" as the victim, then again you can exclude any action from being a victimless crime if you happen to think society is worse off if that action happens (e.g. certain sexual acts between consenting adults, certain types of drug use, etc.).
Tax evasion, along with similar crimes like smuggling and insider trading, are widely listed as examples of victimless crimes.
I'd say the ability to avoid penalties from "victimless" laws is beneficial, irrespective of the governing state.