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Supply Chain-Based Solution to Prevent Fuel Tax Evasion

The primary source of funding for the United States’ transportation system is derived from motor fuel and other highway use taxes. Loss of revenue attributed to fuel-tax evasion has been assessed to be somewhere between $1 billion per year, or approximately 25% of the total tax collected. Any solution that addresses this problem needs to include not only the tax-collection agencies and auditors, but also the carriers transporting oil products and the carriers’ customers. This paper presents a system developed by the Oak Ridge National Laboratory for the Federal Highway Administration which has the potential to reduce or eliminate many fuel-tax evasion schemes. The solution balances the needs of tax-auditors and those of the fuel-hauling companies and their customers. The technology was deployed and successfully tested during an eight-month period on a real-world fuel-hauling fleet. Day-to-day operations of the fleet were minimally affected by their interaction with this system. The results of that test are discussed in this paper.

  • Supplemental Notes:
    • This paper was sponsored by TRB committee AT060 Standing Committee on Trucking Industry Research.
  • Corporate Authors:

    Transportation Research Board

    500 Fifth Street, NW
    Washington, DC  United States  20001
  • Authors:
    • Franzese, Oscar
    • Capps, Gary
    • Dougherty, Michael
    • Siekmann, Adam
    • Lascurain, Mary
    • Barker, Alan
  • Conference:
  • Date: 2016

Language

  • English

Media Info

  • Media Type: Digital/other
  • Features: Figures; References; Tables;
  • Pagination: 21p
  • Monograph Title: TRB 95th Annual Meeting Compendium of Papers

Subject/Index Terms

Filing Info

  • Accession Number: 01593837
  • Record Type: Publication
  • Report/Paper Numbers: 16-2401
  • Files: PRP, TRIS, TRB, ATRI
  • Created Date: Mar 16 2016 9:36AM