Motor vehicle tax collection and its possible impact on the number of traffic accidents: a correlation analysis

The aim of this paper is to investigate the impact between motor vehicle tax collection and the number of road accidents in the Visegrad Group (V4) countries between 2017 and 2023. The research hypothesises that the level of tax revenue can influence road safety, either directly through infrastructure investment or indirectly through regulatory influence on driver behaviour. The study used correlation analysis to examine the links between tax collection, traffic accidents and road conditions. The results showed that in Slovakia and Poland there is a positive correlation between the amount of revenue and the number of accidents, while in Hungary a slightly negative correlation was identified. In the Czech Republic, no significant relationship was found. The study concludes that the amount of taxes collected alone is not a determinant of road safety. Efficient reinvestment of tax revenues and transparent financing of infrastructure are shown to be key to improving road safety.