account-financial-tools/account_template_active/views/view_account_tax_template.xml

<?xml version="1.0" encoding="UTF-8" ?>
<!--
Copyright (C) 2020 - Today: GRAP (http://www.grap.coop)
@author: Sylvain LE GAL (https://twitter.com/legalsylvain)
License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html).
-->
<odoo>

    <record id="view_account_tax_template_tree" model="ir.ui.view">
        <field name="model">account.tax.template</field>
        <field name="inherit_id" ref="account.view_account_tax_template_tree" />
        <field name="arch" type="xml">
            <xpath expr="//tree" position="attributes">
                <attribute name="decoration-muted">not active</attribute>
            </xpath>
            <field name="description" position="after">
                <field name="active" widget="boolean_toggle" />
            </field>
        </field>
    </record>

    <record id="account.action_account_tax_template_form" model="ir.actions.act_window">
        <field name="context">{"active_test": False}</field>
    </record>

</odoo>