None of the options listed are based on the use of government services. Excise tax, progressive tax, and regressive tax are all forms of taxation that are based on different criteria such as the type of goods or services being taxed, or the income level of individuals. User fee, although not mentioned in the options, is a form of payment or charge that individuals or businesses are required to pay for using certain government services or facilities, such as tolls for using highways or entrance fees for national parks.
