Are there any theories for something like elective tax distribution?

Ever since I was introduced to the idea that taxation is effectively government extortion and forces everyone to fund policies and projects they may not want, I have been toying with more fairer ways of taxation.

In an elective taxation scheme, you as the taxpayer would choose where and how your tax dollars should go. You’d be given a list of categories, and would need to allocate your money as you see fit. Of course, this would require solid auditing.

For example, I could opt to give none of my money to national defense, so I can put my tax dollars towards things I value like education and healthcare.

These ideas are totally half baked. So I’m curious if there are more formalized ideas or theories of doing taxation like this? I figure this is the right sub to ask this.