Inland Waterways Fuel Tax: Additional Data Could Enhance IRS's Efforts to Ensure Taxpayer Compliance

Abstract

The Water Resources Reform and Development Act of 2014 included a provision for GAO to evaluate the efficiency of collecting the fuel tax and assess alternative collection methods. This report describes: (1) the results of IRS's efforts to ensure compliance from 2005-2014; (2) challenges IRS and inland waterways operators report in determining taxes owed; and (3) alternative methods of collecting the fuel tax under existing law, and their advantages and disadvantages. GAO analyzed IRS audit data from 2005-2014, the most recent available data; reviewed relevant tax policy papers and reports; and interviewed Corps, IRS, and Treasury officials, as well as a non-generalizable sample of 10 vessel operators to obtain perspectives on fuel tax compliance.

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Document Details

Document Type
Technical Report
Publication Date
Jul 01, 2016
Accession Number
AD1176771

Entities

People

  • Anne Stevens
  • Cathy Colwell
  • Cheryl Peterson
  • Delwen Jones
  • Elizabeth Wood
  • Jennifer Clayborne
  • Jim Wozny
  • John Sawyer
  • Jon Carver
  • Josh Ormond
  • Maureen Luna-long
  • Rebecca Shea
  • Vondalee Hunt

Organizations

  • United States Government Accountability Office

Tags

DTIC Thesaurus Topics

  • Army Corps Of Engineers
  • Commerce
  • Congress
  • Diesel Fuels
  • Economic Development
  • Fuel Consumption
  • Global Positioning Systems
  • Governments
  • Infrastructure
  • Inland Waterways
  • Law
  • Materials
  • Mississippi River
  • Money
  • National Governments
  • Navigation
  • Small Business
  • United States
  • United States Government
  • Water Resources

Fields of Study

  • Business

Readers

  • Coastal and Marine Engineering/Sediment Transport/Hydraulic Engineering
  • Defense Acquisition Program Management
  • Government and Public Administration Law.