Automobilių kelių investicijos

Abstract

Recently Western countries more widely utilise means collected as taxes and levies for road construction and maintenance decreasing budget means. In this paper various taxes and levies are investigated from the economical and social point of view as well as their collection methods applied to users of motor road infrastructure and application possibilities of those methods in economics of various countries. In world practice bridges, tunnel (in most Western Europe countries) and highways (Switzerland, France, Italy) are taxed; different taxation systems particularly in heavy traffic regions are used e.g. in detour of big cities (Norway, Singapore, England, Sweden, Hong-Kong); part of fuel sale incomes (USA, Switzerland, Russia, Baltic countries) and vehicles (in most Western Europe countries) are charged. Using levies or other direct and indirect taxes as a financing sources for roads building and maintenance projects is a step towards realisation of checked out principle of economic theory according to which the optimal and appreciable result is reached when "user pays for services" or "damage maker pays".