Upvote:3
What a great question. The answer depends very much on what church we are talking about, where you are in the world, and what we mean by 'require'.
Let's consider the slightly different question: "Can churches legally enforce the collection of taxes for themselves". The answer is strictly no. There is nowhere in the world where churches can collect taxes. However, in some parts of the world the government will collect taxes on behalf of the church. The rate is set by the government and not the church, and is usually quite low. Germany, Italy and Sweden are among the countries that do that. Wikipedia has a page on the subject if you want more details.
As well as that there are some churches that require their members to pay some fixed contribution towards the church. The Latter-Day Saints (Mormons) is an example. They cannot legally enforce this, but they can, and do, remove some membership privileges from anyone who does not pay 10% of their income.
Those examples aside, most churches get their income from voluntary donations, mostly from their members. Some strongly encourage their members to give a fixed percentage of income (usually 10%) but most allow people to give whatever they feel is right. There is good biblical justification for this approach.