If you define legitimacy like that, excise taxes look like the only truly legitimate taxes. In my province, that’s things like gasoline, alcohol, tobacco and cannabis. Provincially owned casinos could even be considered a legitimate form of tax though they’re not really a tax.
ALL citizens, or informed / educated citizens? There's a whole network of agitators in the US whose entire job / goal is to make sure there are people unhappy with any tax, no matter how great the benefits.
One key feature I didn't emphasize was the requirement for the tax rate to never rise to a significant enough level to be a burden on the wage-earning taxpayer.
Otherwise it's just a sinkhole which brings down the prosperity ceiling with it.
I lean quite heavily myself.
In more ways than one though ;)
The most legitimate tax I see is one that citizens would cheerfully pay willingly under any economic conditions.