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The Motor Fuel Tax Evasion Issue In Kentucky, Dwight V. Denison, Merl M. Hackbart
The Motor Fuel Tax Evasion Issue In Kentucky, Dwight V. Denison, Merl M. Hackbart
Kentucky Transportation Center Research Report
Tax evasion is an elusive and burgeoning problem. Methods of tax evasion are continually changing and adapting to new methods of tax enforcement. However, there are strategies that can reduce the potential loss due to fuel tax evasion. This study of fuel tax evasion in Kentucky and the southeastern states provides additional information regarding the causes and nature of the road fund tax evasion problem, and identifies state and federal/state efforts to mitigate the tax evasion challenge. The concepts, issues, and recommendations in this report can aid in reducing evasion of the Kentucky motor fuels tax., thereby, enhancing the efficiency …