Residence permits (mistakenly labeled as visas) usually have nothing to do with tax residency rules. To understand if you need to pay taxes, you just look at the tax laws of the country you have your permit in. Most of them use 183 days as the basic rules, but there are also nuances like center of interests, property, family, etc.
Some permits explicitly state that you're exempt from the local taxes. Then you just continue paying them in your permanent residency country. Malta does this (not without its own nuances but still), lots of Carribean countries do this, but not Estonia afaik.
As for if you should comply, that's your own decision. I wouldn't recommend messing with taxes but there's always a chance a country won't notice or chase you at all.
If you meet income requirements, can tolerate island life in a humid climate, and don't worry about tax gimmicks, Malta has one of the simplest and most straightforward DN residence permits.