publication . Preprint . 1992

The administration of road user taxes in developing countries

Bahl, Roy W.;
Open Access
  • Published: 31 Oct 1992
Abstract
After studying the problems of administering road user taxes in 19 developing countries, the author reports the following, among other things. There is no single, correct structure for road user taxation since the various charges may play different roles in different national revenue systems. All effective tax administration requires a solid, uncomplicated tax structure. The substantial revenue potential of road user taxation rests on a growing tax base. Despite this, road user taxation remains an underused source of public finance in developing countries. Tax evasion and avoidance narrow the tax base, cost governments revenue, and compromise the efficiency and ...
Subjects
free text keywords: Public Sector Economics&Finance,Banks&Banking Reform,Environmental Economics&Policies,Municipal Financial Management,Economic Theory&Research

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