The objective of this paper is to examine issues related to road user taxation, in a selection of "most successful countries". On the basis of six case studies, it provides a comparative review of policy towards road user taxation, as well as each country's approach towards determining the actual rate, or level of tax. The study portrays the decision-making process, and the balance between theoretical organization considerations on the one hand, and broader economic, or political considerations on the other. The paper addresses a number of questions about determining road user taxes. First, the institutional framework within which decisions on road user taxes are taken, is discussed; second, the main considerations taken into account in determining the road user taxes, are identified and reviewed; third, the paper examines the extent to which the actual structure and level of road user taxes accords with, or deviates from an optimal one, as dictated by economic theory; finally, the relationship between fuel taxation, and the broad-based indirect tax system is examined, and, some preliminary observations are made regarding the level of the fuel tax in relation to the general consumption tax, as well as the determination of indirect tax rates in general. The focus of this paper is on a selection of developed countries from the Organization for Economic Cooperation and Development (OECD); however, it should provide valuable insights for developing practical guidelines that improve road users' taxes in Sub-Saharan Africa.