Depending on the jurisdiction.... Gas taxes go towards externalities largely. Roads are funded through general revenue. Perversely, those who don't drive subsidize drivers.

If I could wave a wand that I dont have:

Gas tax to cover externalities

Tire tax to cover externalities

Toll fees to cover usage.

Reduce income tax and increase social assistance proportionally.

Obviously that would be impossible to sell, but it would be more fair, and incentive better outcomes.