It should be taxed by use and only used on roads. Basically the amount paid should be as close to your share of upkeep and expansion per share of road use as possible. And the tax should therefore aggregately be as close to that needed to upkeep and expand(conservatively.) as possible.
I'd also like to see most of this organised on a decentralised level.
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"It is poor civic hygiene to install technologies that could someday facilitate a police state."
-Bruce Schneier
How to Overthrow the System: brew your own beer; kick in your TV; build your own cabin and p*ss off front porch whenever you bloody well feel like it.
Edward Abbey
Leopold Kohr.
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