Road Transport Taxation in Developing Countries: The Design of User Charges and Taxes for Tunisia

摘要

The problem to be solved in designing road user charges, corresponding to marginal costs, arise from the limitation of the tax instruments available for the purpose, from further limitations that arise from possible conflicts between policy objectives or from existing distortions beyond the reach of reform, and from the existence of side-effects, inside and outside the transport sector, associated with the use of different instruments. The present study analyses these problems as they appear in the case of Tunisia, and suggests solutions. It starts with an estimate of road use costs of vehicle traffic and compares them with prevailing road use charges. It then discusses the best way of charging for road use costs, and of levying taxes over and above cost-based charges. The repercussions which such charges and taxes might have on the rest of the economy are analyzed next, and followed by suggestions of what appear the best available options.