If you really want to define some custom "global" variables, you can do that with Tailwind. You are free to add any names to the pool of available values along with a custom value in the Tailwind config. At any point you could adjust such a value.
However, I've found such a thing mostly unnecessary. Even with Tailwind I have some abstractions at the component layer so that I don't need to change values all over the place when I want my buttons to have more padding. I'd just change `px-2` to `px-4` in that one place where I define my button styles, for example.
If you need to change values dynamically with JavaScript such as you can with CSS-in-JS, I'd typically use CSS variables.
Now of course this isn't as powerful a system as SASS variables, but it's good enough. That is to say, I have gripes with Tailwind still, but dealing with variables isn't one of them.