I disagree. The fuel taxes on aviation fuel are supposed to go to a trust fund, and from there they get distributed "fairly".
Now, when you have these taxes going into the general fund, then you are no longer even trying to claim that you're paying for a service. You're paying, and you're receiving a service, but there's no direct correlation between the two.
"Fair" is a meaningless concept in accounting and taxation anyway. Let's just stick to aviation to stay out of SZ. Let's pretend that the FAA provides all aviation services we get from the gov't.
How much benefit from the aviation system do people who NEVER get on an airplane see, and what should be their contribution to the FAA costs? I think the number is more than zero.
Now let's pay for everything else via fuel tax. You buy aviation fuel (and no you can't buy car gas for your airplane anymore unless you buy it from a supplier who charges the appropriate tax and pays it in). All gov't flyers pay the tax too (so their contribution comes from their budget, not the "general" fund). Everyone pays the same tax per gallon.
This seems "fair" to me. If you fly airplanes, the more fuel you burn, the more money the aviation system gets. The tax rate may need to be adjusted, and the trust fund is NOT "zero budgeted" so that money can be banked over time to pay for system upgrades and such.
That's what I'd try if I were King, anyway.