I very much meant what I said: Taxes do not go into the same huge pot from which they are distributed some taxes go to the federal governments pot, others to th

I very much meant what I said: Taxes do not go into the same huge pot from which they are distributed some taxes go to the federal governments pot, others to the states, yet others to the city/local council (Einkommenssteuer and Gewerbesteuer for example). There is some redistribution happening, but it’s pretty specific (Länderfinanzausgleich, the federal government pays for some costs which are handled by the local governments). So while taxes are not bound to a purpose, but they are bound to the part of the government they go to: Federal taxes go to the Bundeshaushalt, which pays for the Bundesstraßen and Bundesautobahnen (hence the name) and since all other roads are not paid by the federal government - this they can’t be paid for by federal taxes (among them the KFZ-Steuer)