THE SWISS ROAD ACCOUNT. SYSTEMS OF ROAD INFRASTRUCTURE COST COVERAGE. REPORT OF THE 80TH ROUND TABLE ON TRANSPORT ECONOMICS, PARIS, FEBRUARY 9-10, 1989

This paper describes the Swiss road account, whose main purpose is to determine how far road costs are offset by particular taxes and duties on motor vehicle traffic. Three different methods of calculation are used in preparing the road account: (1) a capital account; (2) an expenditure account; (3) a financial policy account. The paper discusses: (1) the assumptions about the allocation of expenditure between user categories; (2) the road account statement; (3) the credibility of the results of the calculations; (4) recommendations for improving the bases of calculation. The Swiss road account is expected to move towards a progressive system of allocating costs and income, which will organise the accounting data in homogeneous subsets and then distribute them with respect to the margin of error in the allocation at each stage of the subdivision of expenditure. To adopt this recommended approach, it is advisable to define several intermediate stages, characteristic of the route followed by the financial flows between their origins and destinations; these stages include: (1) transport supply; (2) demand; (3) the market on which supply is set against demand; (4) other expenditure. For the covering abstract of the conference see IRRD 831508.

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    Organisation for Economic Co-operation and Development (OECD)

    2, rue André Pascal
    Paris,   France  75775 Paris Cedex 16

    European Conference of Ministers of Transport

    19, rue de Franqueville
    75775 Paris Cedex 16,   France 
  • Authors:
    • Perret, F L
    • Jaccard, P A
  • Publication Date: 1989

Language

  • English

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Filing Info

  • Accession Number: 00606858
  • Record Type: Publication
  • Source Agency: Transport and Road Research Laboratory (TRRL)
  • ISBN: 92-821-1144-X
  • Files: ITRD, TRIS
  • Created Date: Mar 31 1991 12:00AM