account-financial-tools/account_move_line_tax_editable/views/account_move.xml

<?xml version="1.0" encoding="utf-8" ?>
<!-- Copyright 2017 ACSONE SA/NV
     License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl). -->
<odoo>
    <record id="view_move_form" model="ir.ui.view">
        <field name="name">account.move.form (in account_move_line_tax_editable)</field>
        <field name="model">account.move</field>
        <field name="inherit_id" ref="account.view_move_form" />
        <field name="arch" type="xml">
            <xpath
                expr="//field[@name='line_ids']/tree/field[@name='name']"
                position="after"
            >
                <field name="is_tax_editable" invisible="1" />
                <field
                    name="tax_line_id"
                    attrs="{'readonly': [('is_tax_editable', '=', False)]}"
                    optional="hide"
                />
            </xpath>
        </field>
    </record>
</odoo>