Why did Congress refrain from including the power the tax in the article of confederation?

Congress refrain from including the power the tax in the article of confederation "since they opposed tax regulation by government, like the empire, as they wanted taxes to be under states' power".

Explanation:

The Article of Confederations was the first constitution of the U. S. It was not adopted until 1781 and was presented by the Continental Congress in 1777. Under the Constitution the states had the power to tax, not Congress.

Only by requesting the states for funding, lending from foreign governments or selling western lands, representatives will raise money. A sequence of events that unfolded during the 1780s persuaded a group of political leaders that the Confederation Articles offered an insufficient policy structure.