| GA FUEL TAXES | PER FLIGHT USER FEES |
|---|---|
| Government Perspective | |
| Prepay for Use (Makes avoidance impossible) | Post-pay for Use (Makes collection more difficult) |
| No Bureaucracy to Administer | Creates IRS Branch of FAA A new Sky-R-S |
| Keeps Focus on Safety | Dilutes Focus by Adding Revenue Collection |
| User Perspective | |
| No Record-Keeping Requirements | Record-Keeping Requirements |
| No Processing Costs/Burden | Processing Costs/Burdens |
| Understood and Accepted by Users | Negative Impact in Foreign Countries |
| Simple Congestion Deterrent | No Congestion Deterrent |
| Pro-Environment | No Environmental Incentive |
International Business Aviation Council Ltd.