Incentives or Taxes? A Qualitative Study on Autonomous Vehicle Policies

This study examines policy approaches to the taxation and incentivization of autonomous vehicle (AV) technologies. The scope includes not only the social and economic impacts of AVs but also their potential fiscal consequences for public revenues. The main objective is to analyze the technological features and societal perceptions of AVs, evaluate their position within the current tax system, and discuss possible compensatory mechanisms for expected revenue losses. A qualitative research design was adopted, with semi-structured interviews conducted among tax inspectors, revenue experts, and academics. Data were analyzed using thematic analysis, enabling the development of findings grounded in stakeholder perspectives. Results indicate that most participants support the incentivization of AVs, while some argue that they should be taxed as luxury goods due to their high costs. Furthermore, the findings reveal that the widespread adoption of AVs could lead to significant revenue losses in areas such as fuel taxes, motor vehicle taxes, purchase-related Special Consumption Tax and Value Added Tax, and traffic fines. Overall, the study emphasizes the need for a balanced taxation–incentive framework to facilitate the diffusion of AV technologies while safeguarding fiscal sustainability.