Transport tax differentiation in acceding and candidate countries

The indicator provides a qualitative table on the existence of such tax and charging structures in AC countries. A tick in the above table means that tax and charges have been framed to provide a direct link between the tax/charge and the specific external cost addressed. It does not necessarily mean that this external cost has been fully internalised. It also gives no information on the absolute size of the charge or its revenues. A green tick (new measure) and total numbers of measures means an advancement in internalisation, a red tick (removed measure) and total numbers of measures means a decay in internalisation. A black colour of the total numbers means no change. Some information on fuel tax levels, structures and trends is provided in the fact sheet on fuel prices and taxes. Definition and other information on external costs is provided in the "External costs of transport" fact sheet.