How would you describe a tax tha is assessed according to the benefits received principle?

A tax assessed according to the benefits received principle is designed to align the tax burden with the benefits that individuals or businesses receive from government services. Under this principle, those who utilize specific public services or facilities—such as roads, education, or healthcare—contribute to funding them through taxes. This approach aims to ensure that taxpayers perceive a direct correlation between what they pay and the services they receive, promoting fairness and accountability in taxation. An example of this might be tolls on highways, where users pay directly for the maintenance and improvement of the road they utilize.