Ben Martin recently compared membership dues to taxes. Acknowledging that Ben is engaging in a thought experiment/debate, I do think this a horribly damaging analogy.
If your members think of paying dues to you like paying a tax, you are dead meat.
If your staff consider dues income to be a tithe from the industry or field, you are also dead meat.
If everyone involved considers paying dues as exchanging money for value, then you have a healthy economic relationship, creating incentives for value-producing behavior on both sides.
Thinking of dues as taxes is a poisonous idea. Just don’t do it.