This report sets out a theoretical framework for establishing an efficient system of taxes and
charges for transport and goes on to develop an accounting framework for making international
comparisons of tax systems as they apply to road freight transport. This enables meaningful comparisons
of the structure and level of taxation to be made. The work provides a framework for
addressing the questions “what is the right level for transport taxes” and “what kinds of charges
should be used”.
Nine neighbouring countries were examined in detail. Austria, Belgium, the Czech Republic,
France, Germany, the Netherlands, Spain, Switzerland and the United Kingdom. The analysis is
applied to road haulage but the framework can also be extended to cover rail freight and both
road and rail passenger services.