Rekeningrijden is the Dutch initiative to introduce electronic road pricing in the Netherlands. The Rekeningrijden law proposal is based on the Dutch tax legislation as this provides an adequate invoicing mechanism, including enforcement clauses. This has major implications on the implementation of Rekeningrijden, which could not be foreseen when writing the law proposal. It was also decided to involve the Tax Office in Rekeningrijden, as the Tax Office owns a large and efficient back-office for tax billing and invoicing. This decision has led to unexpected dilemmas. Some of the issues can be resolved more easily if it is decided clearly whether Rekeningrijden is a traffic measure or a tax measure in the first place. Road pricing initiatives in other countries may learn from the experiences in the Netherlands. (A*)
Abstract