Fairness is an elusive idea. Some taxes are designed strictly as revenue generators. Others are a form of social engineering designed to influence behavior. Often it’s a question of political clout. For example, politicians know that hotel taxes are generally paid by out-of-jurisdiction residents who can’t vote them out, so we end up paying 30% more than we were quoted for a room.
One stated purpose of fuel taxes in many areas is to subsidize the public transportation system. That’s obviously unfair in terms of pay-as-you-use, but arguably fair as a way of making “good” transportation more attractive than “bad”.
By that logic, if a government values the environmental benefits of non-ICE cars they should reward us for driving them.