State Road Fund Revenue Collection Processes: Differences and Opportunities of Improved Efficiency

Details

• Creators:
  Eger III, Robert J. ; Hackbart, Meryl M.
• Corporate Contributors:
  University of Kentucky Transportation Center ; Kentucky. Transportation Cabinet ; United States. Federal Highway Administration
• Subject/TRT Terms:
  • Revenues
  • Highway user taxation
  • Auditing
  • States
  • Law enforcement
  • Road fund administration
  • Tax collection
• Publication/ Report Number:
  KTC-01-17/SPR99-192-1F
• Resource Type:
  Tech Report
• Geographical Coverage:
  Kentucky ; United States
• Corporate Publisher:
  University of Kentucky Transportation Center
• Abstract:
  Research regarding the administration and collection of road fund revenues has focused on gaining an understanding of the motivations for tax evasion, methods of evasion, and estimates of the magnitude of evasion for individual states. To our knowledge, little attention has been focused on the impact road fund collection, assessment, audit, and enforcement processes have on tax evasion. The purpose of this study is to review the current road fund assessment, collection, audit, and enforcement processes and procedures and to develop recommendations to improve the efficiency and effectiveness of the process.
• Format:
  PDF
• Download URL:
  https://rosap.ntl.bts.gov/view/dot/15864/dot_15864_DS1.pdf
• File Type:
  [PDF - 642.29 KB]
• Collection(s):
  US Transportation Collection
• Main Document Checksum:
  urn:sha-512:da0371fa352b58ffddc3f9cd7fde222968b7805c2b3ab6081bdf632639e7d11820a869664ae844a846063e5d01e589d4425ce9fd999a5d19cba64a681d668e19