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原文传递 HIGHWAY COST ALLOCATION STUDY IN INDIA-WAYS AND MEANS

题名：	HIGHWAY COST ALLOCATION STUDY IN INDIA-WAYS AND MEANS
其他题名：	1.Comptroller and auditor general of India,Supreme audit institution of India,Combined finance and revenue accounts of union and the state governments in India for the year 2010-11 Volume-II,http://www.saiindia.gov.in/content/combined-finance-and-revenue-accounts-union-state,last accessed May 20,2015.
正文语种：	英文
作者：	Sasanka Bhushan Pulipati
关键词：	Highway cost allocation study;Equity;Cost allocation;User-pay;Road user tax
摘要：	The central, state and local governments in India charge various taxes and fees on ownership and use of vehicles on public roads; the entire tax system is complicated. The exact tax burden on each road user and whether it is his fair share with respect to the benefit he receives or the cost he imposes on the system is not clear. A highway cost allocation(HCA) study in India not only can provide the policy makers with a good decision tool to improve the fairness of the road user tax system but also can improve the understanding of the public on the tax system. This is a step towards transparency.The authors review the various components of a HCA study including the data required and the methods followed for cost allocation and revenue allocation. To perform this study for India or an Indian state, data on road use in the form of vehicle kilometres travelled (VKT) by vehicle class and road class should be developed. The accounting of highway expenditure and revenue collection should be more detailed. The authors suggest a simple method to allocate the highway costs until better India-specific cost allocation models are developed. The authors visualize that this review opens path to various studies to fulfil the requirements of a HCA study in India that culminate in a credible HCA study for a state or the nation as a whole.
出版年：	2017
论文唯一标识：	I-75Y2017V45N05008
英文栏目名称：	TECHNICAL PAPERS
期刊名称：	Indian Highways
拼音刊名(出版物代码)：	I-75
卷：	45
期：	05
页码：	35-45