ABSTRACT
Fiscal measures are interventions by the State to affect the payments made or received for transport goods and services. They include:
• taxes levied as a means of generating income for public expenditure, either generally or hypothecated (i.e. ‘earmarked’) for a particular purpose
• variations in the detailed application of these taxes (plus or minus) as a means of discouraging or incentivising particular forms of vehicle ownership or travel behaviour
• charges made for the use of publicly owned transport assets or services (e.g. public car parks)
• fines imposed as a means of enforcing other regulatory regimes (e.g. licensing conditions or traffic management measures)
• regulation of charges set by private transport companies • subsidies paid for the provision of transport services or concessionary fares.
