Tax and Governance

Tax and Governance

Contents 1. Introduction - The motorist’s contribution to revenue 2. Fees and taxes paid by motorists 2.1 Revenue from motor vehicle license fees 2.2 Revenue from the fuel levy (fuel tax) 2.3 Revenue from Toll Fees 2.4 Revenue from Traffic fines 2.5 Revenue from CO2 tax 3. e-Toll (The recent Gauteng e-Toll topic) 3.1 Summary of the Gauteng Freeway Improvement Project (GFIP) 3.3.1 Quality of Life 3.3.2 Productivity 3.3.3 Development potential 3.3.4 Direct cost of travel 3.3.5 Environmental Impact Assessment (EIA) 3.3.6 Monitoring and Communication infrastructure improvement 3.3.7 Soccer World Cup 2010 influence on the GFIP 3.3.8 User-pay principle (e-Tolling) 3.3.9 Economic projections for Gauteng 4. Conclusion 5. References

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The motorist’s contribution to revenue and e-Toll (The recent Gauteng e-Toll project) 1. Introduction - The motorist’s contribution to revenue The motorist contributes to the revenue of South African (SA) by paying the following fees and taxes, annual motor license fees, CO2 emission tax, the fuel levy (fuel tax) and toll fees when using various roads in the country. Revenue from fines are also payable when motorists are guilty of contravening the National Traffic Regulations e.g. exceeding the legal speed limit on public or national roads and carrying loads exceeding the legal carrying capacity of a vehicle. 2. Fees and taxes paid by motorists 2.1 Revenue from motor vehicle license fees A Motor vehicle license fee is payable annually. The cost is determined by the category of the vehicle. This ranges from motorcycles to heavy passenger and goods vehicles. The category of a vehicle is based on the number of axles, and their load carry capacity. The National Road Traffic Act (NRTA) defines the category of vehicle, (Minister of Transport, 1996). Funds generated from license fees form a direct revenue stream to the National Treasury. This contributes to the gross annual income of the country. According to the Road...