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.
Digital Object Identifier
Eger, Robert J. III and Hackbart, Merl M., "State Road Fund Revenue Collection Processes: Differences and Opportunities of Improved Efficiency" (2001). Kentucky Transportation Center Research Report. 289.