The different types of wheels at your disposal will make all the difference across the deformative terrain, particularly when taking into account the build up of mud that will start caking your tyres as soon as you go off-road. Each vehicle has default wheels but some of them can be swapped out for alternatives, listed below.
It's also worth noting the following when it comes to tires:
Differential Lock: When this is toggled to ON, wheels will always spin at the same speed. When it's OFF (the default), only the wheels that are in contact with the ground will spin. Turning it on will consume more fuel. If you're stuck in the mud, be sure to toggle it to ON to help dig yourself out.
All Wheel Drive: This is set to OFF as default (rear wheel drive only). When toggled to ON, all 4 wheels will engage. Obviously, this will guzzle up more fuel.