Using Taxes to Address Traffic Safety Problems in Oman Taxes are policy instruments used by governments on its people to induce behavior and not command it. Taxes involve a certain amount of money which is paid to governments by the public. A variety of institutions also levy taxes on their members who in return enjoy various services from the institutions. Taxes are employed by governments as a way of obtaining certain amount of money from the public which is then used for improving various sectors which will bring benefits for everyone. Taxes can be of various types depending on whom they are imposed on. According David and Vining (86) tax instrument in form of user fees can be a proper way of addressing traffic security issues. Oman is a country which has met high number of traffic accidents for the last two decades (Abulbasher et al. ,175). If this form of tax is properly applied it can generate money for the government which can be used to address traffic problems and eventually reduce the number of accidents in the country. According to David and Vining (78) one defines a problem first before formulating a specific government policy to deal with the particular problem. Traffic accidents are matters of concern for Oman and the government should come up with right policy measures to reduce the number of traffic problems which are increasing in Oman at an alarming rate. User fees can be the most appropriate tax instrument for Oman because these taxes can generate money which can be used by Oman government to come up with ways of reducing congestion on roads or development of better packing areas in towns and eventually reducing the number of accidents. It has been reported that the number people owning cars, buses or any other form of vehicle on Oman increases day-by-day (Abulbasher et al ., 181). Roads are damaged while others have potholes. So coming up with a tax instruments can be one move to generate money for the government which will be allocated in the transport sector to deal with matters of traffic security like improvement of existing roads.The country needs a way of reducing the number of traffic accidents and hence this justifies why imposing of tax on drivers as one alternative way of dealing with traffic issues. Government may be lacking the necessary resources to deal with traffic problems.By imposing tax on road users, the government will increase its revenue and eventually take necessary steps to improve road safety through various means such as development of better roads since poorly constructed roads and Last name2 damaged roads are responsible for most of roads accidents. Since the rate of population increase in Oman is high and the number of road users is increasing, the problem of poor infrastructure needs to be addressed properly. In the process of policy formulation and analysis, the government of Oman should consider imposing taxes on road users in form of user fees.This move will generate extra resources for the government to address matters of traffic security. Money generated from this tax will be used in infrastructure improvement generally. In addition to construction of better highways, flyovers, underpasses and tunnels, wide pavements for pedestrians should also be constructed. Roads should be equipped with an efficient traffic monitoring system. Pavement lights are essential pa