Yes, Pahan is right. A writer needs to keep in mind that the intro is often what a reader remembers best. Your intro should be the best part of your essay. If you could, state your own opinion in the introduction itself with a statement expressing your opinion very clearly. That helps you take the reader in your desired direction.
To conclude, it will be encouraging if the government increase tax private car owner for improve public transportation. As we know in develop country today's public transportation is still difficult.
It is nicer if you could construct the concluding paragraph with this pattern below:
1. a 'conclusion' signal: In conclusion, ....etc,
2. a summary of the main points or a restatement of the thesis (in different words!)
3. a final comment, based on the information in the essay
The final comment can be:3.1. a warning or prediction (often using the first conditional: If ..., ... will ...)
3.2. a suggestion or recommendation (often using should or must)