摘要: |
Vehicle registration taxes in Arizona are higher than most states due to a state-imposed Vehicle License Tax that is charged in lieu of further personal income or property taxes. Although this seems to be a more equitable system, the result is a large number of Arizona residents who choose to illegally register their vehicles out-of-state. The effect of these violations on Arizona is a loss of millions of dollars in the form of fewer registration taxes collected. While Arizona has an enforcement program currently functioning to combat the problem, improvements need to be considered to optimize the recovery of lost registration taxes. The purpose of this report is to analyze the loss to Arizona due to vehicle registration violations, to analyze the effectiveness of the current enforcement program, and to determine what additional steps can be taken to reduce the number of violations. A number of enforcement programs are being utilized nationwide. However, cost constraints and current legislation hinder the efforts of Arizona's enforcement program. While improvements can be made to current practices, they must be implemented in a cost-effective manner in order to provide incentive for the State to invest in the changes. |