There is an attempt to conform to the taxation/representation issue, but it’s never going to be 100%. Non-citizens and foreign entities are going to be subject to certain taxes within the US as well. At a simple level, there’s no way avoid sales taxes. People have to pay sales tax in states they can’t vote in either
We’re also not talking about taxes just for residency. The federal government doesn’t collect property taxes. I’m just trying to say there is some effort to not burden them unduly with taxes. Do I think they should become a state: yes; barring that do I think they should they be excluded from entitlements: no. The issue of statehood is complicated. Historically referendums in Puerto Rico have failed. At least some are happy with the status quo