"But I don't want to stop doing the bad thing!" That's fine! You can keep doing it. It just costs money now.
"But that's unfair!" Is it? The societal goal is to reduce the bad thing. We don't want to ban it outright, and some kind of regulatory framework sounds complicated and expensive. This is the easiest and cheapest (from the government's perspective) way of reducing the bad thing.
"People are going to just keep doing the bad thing anyway!" What an opportunity to raise the price! Sounds like extra money for roads, schools, and parks. Or maybe a chance to reduce reliance on other taxes.