Taken together, these sourced perspectives suggest the Andorran debate over comuns raising local taxes for transit is less a binary yes/no question and more a question of which funding mechanism to use. Government ministers like Jordi Gallardo and David Forné frame expanded transit (tram, cable cars, free buses) as unavoidable given projected traffic growth and decarbonisation commitments, and point to real ridership gains as evidence the current free-transit model is working — an argument that favors continued or increased public spending. But at the comú level, councillors like David Astrié show that residents are already absorbing cumulative fee increases (parking, property, hygiene, dog taxes) amid a housing affordability crisis, and are demanding efficiency before further levies — a direct pushback grounded in Andorra's broader low-tax identity, which multiple tax-guide sources confirm is a structural pillar of the country's economic model and international attractiveness. Meanwhile, the actual financing path being pursued for the flagship Tramvalira/tram projects relies heavily on EU POCTEFA grants and undecided concession-or-debt models rather than new comú taxes, and PS councillor Laia Moliné's push for cost transparency suggests residents want clarity on these alternatives before any new local levy is considered. The Swiss transit-tax precedent — taxing foreign through-traffic rather than residents — further indicates that mountain territories with heavy tourist/commuter traffic have workable alternatives to broad resident tax increases, which could inform how Andorra's comuns might reconcile the congestion problem with local tax sensitivities.