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原文传递 TOWARD ENHANCING ESTIMATES OF KENTUCKY'S HEAVY TRUCK TAX LIABILITIES.

题名：	TOWARD ENHANCING ESTIMATES OF KENTUCKY'S HEAVY TRUCK TAX LIABILITIES.
作者：	McNeill-AV; Perkins-S
关键词：	Alternatives-analysis; Auditing-; Commercial-vehicle-operations; Estimates-; Kentucky-; Mathematical-models; Reliability-Statistics; Self-reported-tax-liabilities; Taxation-; Trucking-
摘要：	To ensure the integrity of Kentucky's system of self-reported tax liabilities submitted by trucking firms, Kentucky has an ongoing audit system. The effectiveness of the audit depends, to some degree, on estimates of overall tax liabilities. Estimation tools are required in order for tax administrators and auditors to know how many tax dollars are owed to the state from commercial trucking taxes. The focus of this report is the effectiveness and reliability of the current models employed to calculate the weight-distance tax and fuel surtax liabilities. As currently constituted, these models suggest that there may be a significant difference between estimated tax liabilities and revenues actually collected from these taxes. This report examines the current methodology utilized to estimate potential tax liabilities to determine if such estimates may be enhanced and verified. It also raises some questions regarding the sampling methods utilized in the models that determine the frequency distribution of heavy carrier registered weights on Kentucky's roadways. The critique concludes that the current methodology has limitations, which may lead to less than reliable results and, as a consequence, total commercial truck tax liability estimates may be either overstated or understated. The report also explores the possibility of using other data as a means of developing alternative models to calculate the aforementioned tax liabilities.
总页数：	2002/08. pp40
报告类型：	科技报告