Much as people like to complain about tax on fuel*, it's the fairest way of applying any kind of consumption or emissions-based tax, because it's directly proportional to how often you drive, how far you drive, how economically you drive, and how much fuel your car uses. Drive more, pay more. Drive less, pay less.
Own a project you barely ever drive, and you'll barely ever pay any tax on it. Unlike in the UK where if it's registered you pay a CO2-based tax that's applied regardless of how often you drive. You could do 20 miles a year in a Ferrari and pay more vehicle tax than someone doing 20,000 miles a year in a Fiat.