“…Meanwhile, in Ireland (Petrov et al, 2019) and Slovakia (Gnap & Konečný, 2015), the older the vehicle, the higher the vehicle tax. In contrast, in the United Arab Emirates, new vehicles are taxed more expensively (Taleb, 2020). One consideration is that older vehicles cause more air pollution, while newer vehicles such as electric vehicles are subject to lower taxes because they do not cause air pollution.…”