Charges and taxes are a fundamental (though not the only) policy tool for internalising external costs in the transport sector. Most Member States are considering reframing transport-related tax and charge structures, differentiating them on the basis of external costs. However, it is still difficult to identify the most appropriate tax framework and to decide what tax and charge levels to apply.
Internalisation measures are currently mostly concentrated on air pollution in the road sector and noise in the aviation sector. Almost no measures have yet been taken to internalise costs of congestion (some aviation and rail charges, and some urban parking fees are exceptions). In most urban areas, internalisation of external costs is still very incomplete.