It originates as an ideological meme from right-libertarianism. In USA they would just call it libertarianism, because
Murray Rothbard and his pals captured that word from anarchists (libertarian socialists) that it originated from.
Their argument is that a government threatens you with force if you dont pay your taxes, so all taxation is theft. It's easy to show that argument is nonsensical with their ideology's own logic, because the government doesnt force them to stay there, so if they dont like it they can just move. Just like they would tell a tenant or worker to do. If they dont want to do that, then under their logic that means they "prefer" the current government, so their complaint is hypocritical. If theyre technically free to move but say they lack the means to do it, for example because there is no more land on Earth to create their country, or they lack equipment. Then they affirm the validity of positive freedom, but their ideology is supposed to reject that and adhere to negative freedom, so it would again disprove their ideology.
I doubt the typical enjoyer of that meme thinks that far about it though. And many people likely just mean that the government is wasteful, but "much taxation is wasteful" is a completely different point than "taxation is theft".