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Road Fund Tax Compliance: An Analysis of Enhancement Strategies
Author(s) -
Eger Robert J.,
Hackbart Merl M.
Publication year - 2005
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/j.0275-1100.2005.00355.x
Subject(s) - taxpayer , compliance (psychology) , enforcement , business , revenue , state (computer science) , tax revenue , public economics , finance , accounting , economics , law , computer science , political science , psychology , social psychology , algorithm
This paper focuses on a continuing concern of tax administrators, which is the selection of the most efficient means of ensuring tax law compliance. The selection of the most efficient enforcement techniques and strategies can reduce compliance costs, enhance revenues, and support a culture of voluntary tax law compliance. This paper reports on a national study of state compliance efforts regarding state motor fuel taxes and motor vehicle registration fees, which are major sources of revenue for state Road Funds. Because of special complexities and unique interstate cooperation efforts, the compliance efficiency assessment focuses on the commercial carrier taxpayer group.