The purpose of taxes is to fund the activities of government: this rarely relates to the activity being taxed
In the entire history of taxation there has been little relationship between the activity being taxed and the activities the taxes fund.
For example, for a large part of history, the principal activity taxes were spent on was war. What do you tax to pay for that? Governments have sought to raise money from things that are easy to tax. Two millennia ago the Romans had a tax on people (hence the biblical story where Joseph and Mary had to travel to be registered). One millennium ago, Britain's William the Conqueror had the entire country surveyed (the Domesday book is the record of this) so he could work out how much land, cattle and people were in it so he could tax them. Neither of these were about public services paid by hypothecated taxes: they were about raising as much money as the government could to fund its other activities.
Governments can go too far. The French Revolution was partially triggered because of the higher taxes proposed to cover the historic cost of funding the American fight against Britain. Again, the tax had nothing to do with the purpose of the spending.
Britain once had a tax on window area. Not because the government was providing light (street lights hadn't been invented yet) but because it is hard to evade a tax on a visible feature of your property (but you can brick up your windows, as many did to avoid it). Again, tax is unrelated to the government spend it funds.
There is a modern argument for hypothecated taxes. But it isn't a good argument. Hypothecated taxes are almost always a con on the public to make more superficially palatable that the government is taxing the public. Some in the UK are currently arguing for a special NHS tax to raise the money the health system needs. But this would fail as surely as the older national insurance did (supposedly a tax on income designed to cover pensions and social security but in reality a way to raise taxes on income without it being as visible as an increase in the headline rate of income tax). National insurance now bears little relation to the supposed uses it was intended to fund and many social services would be dramatically worse off if the hypothecation were strictly adhered to.
In summary, the key point about tax is to apply it to something that can reliably raise money for government. This rarely, if ever, has anything to do with the activities the spending is intended to be used for, nor should it.