Impact of the efficient use of the motor vehicle tax on road infrastructure quality and safety

Efficient public finance management plays a crucial role in road safety and road infrastructure development. Motor vehicle taxes are an important source of revenue for national and local governments and should be optimally used for road maintenance and modernization. This article analyzes the relationship between the collection of motor vehicle taxes and the number of road accidents whose main cause is lack of road maintenance. Using statistical methods and an analysis of the available data, we investigate to what extent the efficiency of motor vehicle tax collection and distribution affects road safety. At the same time, we discuss how the allocation of these funds can be improved to improve road quality and reduce accidents. The results of the study highlight the need to link tax policy with practical measures in road infrastructure maintenance, which is crucial for the protection of human lives and minimization of economic losses resulting from road accidents.