Hot take: stop requiring consumption to fill the state's coffers, just have people pay directly proportionally to their use and revenue.
Example: you are a pedestrian anf have low income ? You pay 50€ a year in your taxes to participate to keeping the walk ways in a good state, maybe some calculation taking into public transport into account.
You are a SUV owner with a nice salary ? You pay 500€ because your method of transportation damage the road a lot.
Two bird in one stone, state gets money, society is consume less and so pollute less