The author is simply making a case that the claim ‘Government makes more in taxes on a gallon of gas than the oil companies make’ is far more complicated than applying total taxes divided by total revenue versus net profits divided by total revenue.
In a manner of speaking, she is correct in that it is very difficult, when looking at all the industrial applications of petroleum, to sum up all the taxes oil companies pay and try to allocate it solely to gasoline.
That said, I believe it to be none of government’s business meddling into determining what ROI any industry deserves, so long as there’s not gouging or price fixing.
Please supply a definition of "gouging" that includes the basic law of supply and demand doesn't includes some twisted, self-serving concept of "fairness".