I'm not sure how a mass refusal to pay income tax would catalyze such a thing, though.
Because the job of the state is to make private property enforcable. There is a reason after all as to why the state as we know it today came to be only after the rise of capitalism and wage labour.
If anything, the business owners and their employees would be on the same side
The workers want to be paid the highest amount possible while working the least amount possible, while buisness owners want to pay their employees the least possible while working them as much and as hard as possible. There is already a direct conflict of interest embedded in the employee-employer relationship, regardless of whatever the state may or may not do.
And conflict is made inevitable by the falling rate of profit, which arises due to competition and the constant push all businesses have to grow.
And that's without going over the fact that an employer must pay an employee less than what they produce, else they would have no profit