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This synthesis will be of interest to finance officers, administrators, legislators, and others interested in the actions that states take to stem evasion of highway fuel taxes. Information is presented on the types of schemes that are being used to evade paying fuel taxes and on practices that have been successful in eliminating those schemes and increasing fuel tax revenues. With shortages of funds to meet current and future highway needs, it is important for states to stem evasion of fuel taxes. This report of the Transportation Research Board describes some of the schemes that have been devised to evade paying fuel taxes and a number of successful practices that states have used to foil those schemes.
TRB¿s National Cooperative Highway Research Program (NCHRP) Report 623: Identifying and Quantifying Rates of State Motor Fuel Tax Evasion explores a methodological approach to examine and reliably quantify state motor fuel tax evasion rates and support agency efforts to reduce differences between total fuel tax liability and actual tax collections.
TRB¿s National Cooperative Highway Research Program (NCHRP) Report 623: Identifying and Quantifying Rates of State Motor Fuel Tax Evasion explores a methodological approach to examine and reliably quantify state motor fuel tax evasion rates and support agency efforts to reduce differences between total fuel tax liability and actual tax collections.
The purpose of the Transportation Research Board (TRB) Symposium on Motor Carrier Transportation was to provide a forum for an international audience on motor carrier transportation issues involving government policy makers and regulators, researchers, academia, and representatives of the large truck goods industry, including suppliers, manufacturers, and motor carriers. The symposium focused on a wide range of technical, economic, safety, and environmental issues, as well as on the opportunities for greater efficiency and productivity for the motor carrier transportation community into the 21st century. The symposium was intended to foster productive communication among groups representing various disciplines in the private and public sectors whose problems and issues related to the motor carrier industry often conflict or coincide.