Fuck Cars
A place to discuss problems of car centric infrastructure or how it hurts us all. Let's explore the bad world of Cars!
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What do you mean by this? In what way would it be "tied"?
'Tied' by identity, owner owns vehicle (with license) , owner pays vehicle tax and or road tax and income tax.
You could , say, tax vehicles by weight or size. Each extra metre, each extra kilogram, tax goes up, a lot.
Then , if the owner makes commercial income from activity deemed to depend on haulage, and is due to pay income/corporation tax, then they could be allowed to a claim a vehicle tax deduction. If they don't make (or won't declare to tax authority) the commercial income, then there's nothing to deduct from, so they pay the whole vehicle tax - or lose their vehicle/license.
If the owner wants to commit tax fraud by misdeclaring income, then the tax enforcement regime is already in place.
not a perfect system i'm sure , but its a possible mechanism using tax and licensing authorities that maybe already exist in many countries.