Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question.

Country O imposes just two taxes on its citizens. The first tax is a 20 percent excise tax on motor fuel and motor oil. This tax is earmarked for Country Os Highway Improvement Trust Fund, and the revenues cant be spent for any other purpose. The second tax is a 10 percent general sales tax on consumer goods and services (excluding retail purchases of motor fuel and motor oil). Sales tax revenues can be spent for any authorized public purpose. This year, Country O collected $185 million in excise tax and spent only $77 million from the Highway Improvement Trust Fund. It collected $718 million in sales tax and spent $800 million for public purposes.