I disagree.
Part of the licence fee supports the digital infrastructure which is key to the UK online economy.
At the moment 96% of UK adults access BBC services, so it's not really a tax as such - it's simply a payment.
If the licence fee were scrapped, and the BBC had to roll out commercial funding, it would mean a wholesale 'race to the bottom' for ratings. What I mean is this - right now, the big broadcasters are BBC, ITV, C4 and Channel Five. If the BBC were to be funded by advertising, then quality (admittedly, difficult to define) would decrease. There's a reason why we rarely see Channel Five, ITV or C4 winning awards at the Baftas or Emmys. It's because they have to build huge audiences for shows in order to attract advertising revenue.
The BBC have the funding and talent to give us Taboo, Doctor Foster, The Hunt, The Missing, Call The Midwife, The Fall, The Night Manager, Planet Earth II, Sherlock, Happy Valley, Poldark, War & Peace, Top of the Lake, Wallander, Life Stories, Department Q, The Killing, The Bridge, Line of Duty etc, without having to keep an eye on what advertisers demand.
Also, with regard to 'tax', we pay indirectly for all commercial television shows, because advertisers have to factor in the cost of tv commercials into the cost of goods and services.
There's the argument that the BBC should be funded like Netflix or Sky - but this means that a significant number of people would then miss out on their favourite shows because they could either not afford the increased costs or they would not receive their free licence (at the moment people over 70 get their licence for free).