Greener vehicle taxation in Hungary
Abstract
Reviewing the main taxes and charges with regard to vehicle use, as well as the related EU and domestic regulations, certain proposals are formulated for the development of the Hungarian vehicle tax system, which enable more effective enforcement of climate targets while maintaining budget revenues. The proposals can be exemplary for various middleincome countries, such as Hungary, as well as for higher-income EU countries in terms of application to EU regulations. The proposed changes are important for environmental protection without causing any significant revenue, economic, social or other risks. An ex-post evaluation of these changes is important in case of implementation of proposals, and following that to consider even stronger commitments in a next step.
References
Kövesdi István – Horváth Balázs (2021): A közlekedés államháztartási bevételei és kiadásai 2004-2019. között, XI. Nemzetközi Közlekedéstudományi Konferencia – Győr, pp.178-190.
A Bizottság közleménye az Európai Parlamentnek, a Tanácsnak, az Európai Gazdasági és Szociális Bizottságnak és a Régiók Bizottságának. Fenntartható és intelligens mobilitási stratégia – az európai közlekedés időtálló pályára állítása. Brüsszel, 2020.12.9. COM(2020) 789 final https://eur-lex.europa.eu/legal-content/HU/TXT/?uri=CELEX:52020DC0789
Schroten, A. et al. (2019): Transport taxes and charges in Europe – An overview study of economic internalisation measures applied in Europe, CE Delft https://doi.org/jsbq
ACEA Tax Guide 2021, European Automobile Manufacturers’ Association (ACEA), Brussels, 2021 https://www.acea.auto/publication/acea-tax-guide-2021/
Helmers, Eckhard – Dietz, Johannes – Weiss, Martin (2020): Sensitivity Analysis in the Life-Cycle Assessment of Electric vs. Combustion Engine Cars under Approximate Real-World Conditions,
Sustainability 2020, 12(3), 1241; https://doi.org/jsbq
Transport & Environment (2020): How clean are electric cars? - T&E’s analysis of electric car lifecycle CO₂ emissions https://www.transportenvironment.org/discover/how-clean-are-electric-cars/
A Tanács 2003/96/EK irányelve (2003. október 27.) az energiatermékek és a villamos energia közösségi adóztatási keretének átszervezéséről https://eur-lex.europa.eu/legal-content/HU/TXT/?uri=CELEX%3A02003L0096-20180915
Javaslat: A Tanács irányelve az energiatermékek és a villamos energia uniós adóztatási keretének átszervezéséről, COM(2021) 563 final https://eur-lex.europa.eu/legal-content/hu/TXT/?uri=CELEX%3A52021PC0563
Irány az 55%! https://www.consilium.europa.eu/hu/policies/green-deal/fit-for-55-the-eu-plan-for-a-green-transition/
Sgaravatti Giovanni – Tagliapietra, Simone – Zachmann, Georg (2021): National policies to shield consumers from rising energy prices, Bruegel Datasets, first published 4 November 2021
Az Európai Parlament és a Tanács 1999/62/EK irányelve (1999. június 17.) a járművekre egyes közúti infrastruktúrák használatáért kivetett díjakról https://eur-lex.europa.eu/legal-content/HU/TXT/?uri=CELEX%3A01999L0062-20220324
A Tanács irányelve a nehéz tehergépjárművekre egyes infrastruktúrák használatáért kivetett díjakról szóló 1999/62/ EK irányelvnek a gépjárműadóztatásra vonatkozó egyes rendelkezések tekintetében történő módosításáról, COM(2017) 276 final 2017/0115 (CNS) Javaslat https://eur-lex.europa.eu/legal-content/HU/TXT/?uri=CELEX%3A52017PC0276
Az Európai Parlament és a Tanács (EU) 2022/362 irányelve (2022. február 24.) az 1999/62/EK, az 1999/37/EK és az (EU) 2019/520 irányelvnek a gépjárművekre egyes infrastruktúrák használatáért kivetett díjak tekintetében való módosításáról https://eur-lex.europa.eu/legal-content/HU/TXT/?uri=CELEX%3A32022L0362
KTI (2020): Szakértői javaslat a használt gépjármű import környezetbarátabbá tételéről, KTI, Budapest, 2020. május
Articles published electronically are open access (OJS), freely available online and can be downloaded. Authors of articles are not charged any publication or publishing costs (APC). Users have the right to read, download, copy, print, and search the articles, or share the full text with a link.
Authors must declare that their submission has not been previously published in another journal, that financial support has been acknowledged, and that the list of references is complete and accurate, including specification of URLs and DOIs (if available). When submitting a draft article, each author approves the submitted version. Authors guarantee that the article is their original work. Authors are required to participate in the peer review process, follow the advice of reviewers, meet the prescribed deadlines, and, if any, withdraw the submission or correct errors.
All submitted articles are subject to peer review, where the editors request an independent evaluation from at least one expert, ensuring that the reviewer(s) have no conflicts of interest with the authors. The final decision is made by the Editor-in-Chief, who takes into account the evaluations and the suggestions of the editors. The editors and reviewers treat the submission confidentially.
The publisher and editors are committed to maintaining high ethical standards and to preventing publications that involve research misconduct. They follow the COPE guidelines on such ethical issues.
The authors retain copyright and grant the journal the right of first publication under the Creative Commons License (https://creativecommons.org/licenses/by-nc-nd/4.0), which allows others to share the work, while acknowledging the authorship of the work and the first publication in the journal.
The journal archives all published articles, and the journal's owner, the Hungarian Society of Transportation Sciences, will continue to operate the database even if the journal ceases to be published.












