Is it fair to tax your healthcare insurance?

Disregarding party lines, speaking simply to the subject, is it fair to force someone to buy something, then require that they pay you to buy it? after all these healthcare plans are taxable, you do pay taxes on them. And for that matter, if you dont have insurance, they fine you, you do have insurance they tax you, and if you get GREAT health insurance, they "cadillac tax" you. actually penalize you for getting good healthcare insurance, and penalize you for not having it. So exactly what message does it send when you are told you must get something, but if you get the good version of it, u get penalized? isnt it just sending a message of, we want to penalize you?