What is the impact of road tax collection on the accident status due to the fault of the road?

The paper addresses the issue of the development of the number of accidents due to road traffic defects compared to the volume of road tax collection in the Czech Republic. The European Union advocates increasing transport safety and one way of creating funding for the development and renewal of the road network is the introduction of charges for its use, such as road tax or tolls. In the Czech Republic, the number of road accidents has increased in recent years and the collection of the road tax is also increasing. The paper addresses the issue of increasing the collection of road tax to the state budget in Czech Republic, and there is no reduction in the number of accidents at the same rate. The core of the paper is the mathematical confirmation of hypotheses about the dependence of the number of accidents and the amount of collection of road tax.