The NPC corporations in the game have, over time, received a number of features that make a LOT of logical sense for how players interact with them. Many Diamond rat fleets base their interaction with you off the faction standing, whether they shoot, ignore, or even help you. Pochven has TONS of this- Triglavians won't even let you dock in stations with negative standings, and better standings gets you more benefits in stations and taking certain gates.

It makes sense to me that a corporation wouldn't let you tax LP as a corporation if your corporation standings with the NPC corp are negative. Fun fact, btw, these corporation standings already exist in game- Triglavians use this standing to allow or disallow corporations from making offices in their stations.

Obviously you could circumvent this with enough alt and alt corp shenanigans, but it encourages groups IN GENERAL to have some level of affiliation with certain NPC groups since groups have standings relations that mean that you can't be friendly with everyone. Players and groups will have more attachment to certain areas, diversifying space and encouraging more local commitment.