The taxation of road transport has two purposes: to charge road users for the costs they impose on the road and on other users, and to raise revenue for the government. In designing a tax system or in tax reform, these functions need to be considered separately because different principles apply. Alternative configurations of the complete road transport tax system need therefore also to be tested for their effects on income distribution, price level...
انظر المزيد
تفاصيل
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1988/4/30
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المطبوعات
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WDP26
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1
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1
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2010/7/01
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Road transport taxation in developing countries : the design of user charges and taxes for Tunisia
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rural water supply and sanitation