Every year, both ACEA (The European Automobile Manufacturers' Association) and Fleet Europe publish an extensive overview of vehicle tax regimes. In order to collect the information, ACEA collaborates with national associations of motor vehicle manufacturers or importers, whereas Fleet Europe has a partnership with PwC. Both publications are mainly focused on European countries – covering over 30 countries combined- with ACEA additionally providing info for China, India, Japan, Korea, and the USA.
Vehicle taxation is a complicated matter, almost always varying from country to country and even from state to state (e.g. USA) or jurisdiction (e.g. Belgian Flanders, Walloon, and Brussels). Also, taxation policy changes over time, underlining the importance of keeping up to date with the latest regulations.
Apart from creating a positive cash flow for governments around the world, vehicle taxation is used to amongst others stimulate the switch to low emission vehicles and to reduce congestion in cities.