Samenvatting
It is the task of the Swiss road account to ascertain to which extent the public road expenditure, i.e. the totality of federal, cantonal and municipal road expenses, are defrayed by the specific taxes raised on motoring traffic. It is, however, no financing account, but a pure road-cost account. The author circumscribes the two variants of the recording of the road account, the accounts of expenditure and capital, the recording of the returns, the account according to categories, as well as the collection and analysis of their data.