Congress did not have the power to tax because according to American thought power to tax destroys countries economy and individual's freedom.
Explanation:
According to Article of Confideration Congress did not have power to tax as it was the thought that congress's power to tax will destroy nation's economy and individual's freedom to taxation that will hamper countries economic growth and political stability.
Later it was decided to give Congress the power of collecting taxes, providing debts. These are the basic features of a nation's economy. Congress has the power to taxes but president has the power to increase and decrease the rate of taxes.
