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Taxes are progressive (usually), so reflect the amount of money you have earned for doing something (be it work, or make money from your other piles of money). If you make 10k a year, you will not be asked for 15k in taxes.
Fees are not progressive, they are required equally from everyone. Just because you don't have to pay that fee right away, and the person you owe the money to is happy to wait for it at an interest rate slightly above inflation (which, at last check, is what was proposed?), doesn't mean it's not a fee.
I'd much rather see, as someone who is done with fee-paying education, but not tax-paying life, an education system paid out of taxes.