taxation is theft.
Not saying that some forms of taxation are the lesser of two evils.

I do not agree with your idea of limited resources. (but that is entire post in itself)

And, what you are proposing here just increases the price of goods.
If you had a 100% efficient taxing system then, the oil company would pay everyone 10¢ and everyone would pay an extra 10¢ for gasoline (or other oil based products)

Only when you make the tax system biased does anyone get money out of it. Alaska oil companies pay Alaskans, and everyone in the world pays a little extra for alaska oil. And 50% (or more) of the extra price is used up in administration of this money redistribution (US to Alaskans) scheme.

Companies do not pay taxes. They collect taxes from their customers, for the govern-cement.