Transport Infrastructure Ireland has been tasked with exploring options around the future of road tolling, which could include a multi-point tolling system.
Such a system would see cars tolled based on the length of a road used, and would apply to motorways across the country, including the M50 in Dublin.
As reported by The Business Post, the work has been called "Project Bruce" or "Better Road User Charging Evaluation".
The options are being examined to help with the country meet climate objectives and improve revenue generation as the road network returns to public ownership.
These efforts are understood to be at an early stage, with most Public Private Partnership agreements running until 2030 and one due to remain in place until 2052.
It comes a number of days after the Cabinet agreed to defer an increase in toll charges until July at a cost to the taxpayer of €12.5 million.