Identifying and Quantifying Rates of State Motor Fuel Tax Evasion (2008) / Chapter Skim
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Pages 59-62
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From page 59... ...
59 4.1 Introduction Quality and availability of data are important factors when considering competing methodologies to be used for an evaluation of motor fuel excise tax evasion. Ultimately, the underlying data set forms the foundation upon which an assessment is performed.
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From page 60... ...
60 automobiles, motorcycles, light trucks, single-unit heavy trucks, combination trucks, and buses. HPMS VMT data are based on traffic counts performed by states using roadside traffic monitoring devices (e.g., pneumatic tubes, inductive loops, and manual counts)
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From page 61... ...
61 presents a very thorough system of reporting to account for the movement of fuel at every step in the process. States may not have this level of fuel accountability and may only require reports from a few entities along the distribution process.
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From page 62... ...
obtain the following general types of information from audit records: • Business characteristics (e.g., years in operation, annual revenue, number of employees) , • Operational characteristics (e.g., type of operation audited, states in which the company is licensed to operated)
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