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Modern transport development with an increase in the number of vehicles and increase in fuel consumption as well as building roads is also causing unintended, adverse consequences. Transport adversely affects the air, water, soil, produces noise, creates waste, and harmfully affects wildlife. It is one of the largest polluters of the environment, so it is not surprising that the various stakeholders are interested in topics related to the environmental impact of transport, as well as in measures to reduce the nega...

The ordinary way of financing government expenditures is through taxation. It is to stress the fact that the “basics” of the budget-making process consists of different types of expenditures and revenues from taxation. The best fiscal system for a country is the one that accomplishes fiscal goal of taxation, i.e. allows maximum revenue in the long run and at least administrative costs, but satisfying both efficiency and fairness. Environmental (green) should be consistent with these criteria. On one hand it is fai...