From what I've heard and read about taildraggers, brakes are needed during takeoff and/or landing rolls to maintain directional control and prevent a ground loop.
This isn't meant to be a complete answer to this question, but it might help inform your understanding of the differences between operating a tailwheel aircraft on wheels versus on skis to point out that there have have been many tailwheel aircraft lacking brakes entirely (e.g. World War 1 era aircraft.) In many tailwheel aircraft, brakes really aren't an important part of maintaining directional control in most situations, except while taxiing. Attempting to use the brakes to maintain directional control as a tailwheel aircraft is decelerating after landing can actually re-inforce any left or right "swing" of the nose that is taking place, especially in cases where the landing gear "track" (distance between the main wheels) is relatively narrow, and thus can tend to cause a ground loop rather than to prevent it.
Another point worth noting is that when a tailwheel aircraft is on skiesskis, the tailwheel will often have its own small ski, which also helps with directional control.