Sound financial and organizational foundations have to be laid for road maintenance.
Roads are one of a state’s most important capital assets, and their maintenance is a major government responsibility. Funding regular and periodical road maintenance is far less expensive than rebuilding ruined roads later. In developing countries, the annual cost of road maintenance is about 2.5 percent of the replacement value of the entire road network.

Since most developing countries have minimal financial leeway, application of the user-pays principle "transport funds transport" is crucial for road maintenance. Funds can be raised from fuel or vehicle taxes, the revenues managed by a national Road Fund and then used for road maintenance work. Improved road maintenance also benefits vehicle owners, the savings on vehicle operating costs amount to 1.5 - 3 percent of GDP (gross domestic product) - which is of great relevance to the national economy.

The road traffic sector should always be embedded in a strategy of sustainable mobility

Development begins with accessibility. Good accessibility is the first prerequisite for poverty reduction. Access to markets promotes employment and economic growth for subsistence farmers and disadvantaged population groups (pro-poor growth). Improved accessibility and affordable transport options facilitate the provision of social and other infrastructure institutions. Good roads improve traffic safety. Compared with expensive infrastructures such as railways and waterways, roads of varying standards can help to develop an area at relatively low cost.

If roads are financed by fuel taxes, vehicle owners pay according to their actual road use. In public transport, used by the poor, the per-passenger tax is minimal due to the high utilization of busses. Higher fuel taxation therefore opens up new opportunities for funding social programmes, e.g. the school system.