Federal taxes (111 - 120 of 225 items)
Tax Administration: New Delinquent Tax Collection Methods for IRS
GGD-93-67: Published: May 11, 1993. Publicly Released: Jun 10, 1993.
Pursuant to a congressional request, GAO reviewed options available to the Internal Revenue Service (IRS) to improve its collection of delinquent federal taxes, focusing on whether IRS could strengthen its tax collection programs by: (1) adopting private-sector and state collection techniques; and (2) increasing cooperation with state governments.GAO found that: (1) IRS accounts receivable invento...
Tax Administration: Selected IRS Forms, Publications, and Notices Could Be Improved
GGD-93-72: Published: Apr 30, 1993. Publicly Released: Jun 1, 1993.
Pursuant to a congressional request, GAO: (1) assessed the accuracy of Internal Revenue Service (IRS) forms, publications, and notices; and (2) examined the usefulness of taxpayer assistance telephone numbers that IRS provides on these documents.GAO found that: (1) the 13 forms and 4 publications reviewed were generally accurate and conformed with IRS guidance; (2) there were some forms and public...
Tax Policy: Implications of Replacing the Corporate Income Tax With a Consumption Tax
GGD-93-55: Published: May 11, 1993. Publicly Released: May 11, 1993.
Pursuant to a congressional request, GAO evaluated the effects of replacing the corporate income tax with a broad-based consumption tax, focusing on the effects of the proposed uniform business tax (UBT) on: (1) economic efficiency and equity; (2) tax administration costs; and (3) tax compliance costs.GAO found that: (1) replacing the corporate income and payroll tax with UBT would raise labor inc...
Tax Policy: Value-Added Tax: Administrative Costs Vary With Complexity and Number of Businesses
GGD-93-78: Published: May 3, 1993. Publicly Released: May 3, 1993.
GAO provided information on the cost of administering value-added taxes (VAT), focusing on: (1) the processes and structure for administering VAT; (2) costs of administering basic VAT in the United States; (3) how alternative designs affect administrative costs; and (4) the necessary transition to implement VAT.GAO found that: (1) single-rate, broad-based VAT would promote economic neutrality amon...
Federal Tax Deposit System: IRS Can Improve the Federal Tax Deposit System
AFMD-93-40: Published: Apr 28, 1993. Publicly Released: Apr 28, 1993.
GAO reviewed the Internal Revenue Service's (IRS): (1) accounting and payment data collection procedures for the federal tax deposit (FTD) system; and (2) efforts, with the Financial Management Service (FMS), to modernize the FTD collection process.GAO found that: (1) the FTD system has created undue taxpayer burden and reduced IRS productivity because accounting and payment data are reported sepa...
GGD-93-38R: Published: Apr 27, 1993. Publicly Released: Apr 27, 1993.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) revision of interim letters that did not acknowledge payments the recipients made. GAO found that: (1) IRS has not solved the nonacknowledgement problem, since it has directed only one service center functional area to correct its procedures for corresponding with taxpayers; (2) at the service center reviewed, t...
Tax Administration: Examples of Waste and Inefficiency in IRS
GGD-93-100FS: Published: Apr 27, 1993. Publicly Released: Apr 27, 1993.
Pursuant to a congressional request, GAO provided specific examples of waste, inefficiency, and abuse in the Internal Revenue Service (IRS).GAO found that: (1) much of the waste and inefficiency in IRS has resulted from antiquated computer systems, fragmented organizational structure, and inefficient work processes; (2) lost revenue from waste and inefficiency has totalled $87 million; (3) some of...
Tax Administration: Delayed Tax Deposits Continue to Cause Lost Interest for the Government
GGD-93-64: Published: Mar 22, 1993. Publicly Released: Mar 22, 1993.
Pursuant to a congressional request, GAO provided information on the timeliness of Internal Revenue Service (IRS) deposits of tax payments, focusing on: (1) how delays in tax payment deposits affect lost interest; and (2) IRS efforts to reduce deposit delays.GAO found that: (1) in 1992, two IRS service centers averaged 6.2 days to deposit $5.2 billion in tax payments received from individual tax r...
Tax Administration: Opportunities to Increase the Use of Electronic Filing
GGD-93-40: Published: Jan 22, 1993. Publicly Released: Jan 29, 1993.
Pursuant to a congressional request, GAO discussed steps the Internal Revenue Service (IRS) can take to increase the use of electronic filing.GAO found that: (1) electronic filing appeals to taxpayers who are most in need of their refunds and who seem least able to afford the cost; (2) the median fee for preparing a tax return is $70, the median fee for filing it electronically is $22, and the med...
Tax Administration: Federal Agencies Should Report Service Payments Made to Corporations
GGD-92-130: Published: Sep 22, 1992. Publicly Released: Sep 22, 1992.
GAO identified actions that the Office of Management and Budget (OMB) and other federal agencies could take to improve corporate tax compliance.GAO found that: (1) Internal Revenue Service (IRS) random audits of 19,000 small corporations showed a 20-percent decrease in small corporate tax compliance between 1980 and 1987, and that small corporations had paid only 61 percent of their 1987 federal i...