Federal taxes (91 - 100 of 225 items)
Tax Administration: IRS Measures Could Provide a More Balanced Picture of Audit Results and Costs
GGD-98-128: Published: Jun 23, 1998. Publicly Released: Jun 23, 1998.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) measures of the results of its audits of tax returns, focusing on: (1) how much of the additional taxes recommended in all types of audits that were closed in fiscal year (FY) 1992 through FY 1997 had been settled or were still in dispute and, if settled, how much had been assessed and collected a...
Tax Policy and Administration Issue Area: Active Assignments
AA-98-7(2): Published: May 1, 1998. Publicly Released: May 1, 1998.
GAO provided information on its active assignments in the Tax Policy and Administration issue area as of May 3, 1998...
Excise Taxes: Use of Safe Harbor Look-Back Rules
GGD-97-175R: Published: Sep 25, 1997. Publicly Released: Sep 25, 1997.
Pursuant to a congressional request, GAO reviewed problems with the transfer of excise tax receipts to the Airport and Airway Trust Fund, resulting from airlines' use of regulatory safe-harbor look-back rules to delay deposits, focusing on whether those rules could cause similar problems with the crediting of other excise taxes.GAO noted that: (1) regulatory safe harbor look-back rules should not...
Tax Policy and Administration: 1996 Annual Report on GAO's Tax-Related Work
GGD-97-122: Published: Jul 1, 1997. Publicly Released: Jul 1, 1997.
GAO summarized the studies it issued during fiscal year 1996 to Congress and the Internal Revenue Service (IRS) and the statements it made before Congress and the National Commission on Restructuring the Internal Revenue Service.GAO noted that it published 50 reports in 6 broad areas: (1) IRS management and budget; (2) individual and business tax issues; (3) customer service; (4) submission proces...
Tax Administration: Employment Taxes and Small Business
T-GGD-97-21: Published: Nov 8, 1996. Publicly Released: Nov 8, 1996.
GAO discussed the impact of various employment tax laws and regulations on small businesses hiring their first employees and all employees thereafter. GAO noted that: (1) employment tax compliance can be particularly burdensome to employers because of multiple federal, state, and local taxes; (2) each tax generally requires it own unique set of rules, regulations, and exceptions, which makes compl...
Tax System: Issues in Tax Compliance Burden
T-GGD-96-100: Published: Apr 3, 1996. Publicly Released: Apr 3, 1996.
GAO discussed business and individual taxpayers' federal tax compliance burden. GAO noted that: (1) the compliance burden is due to the tax code's complexity, ambiguous language, and frequent changes; (2) many businesses are uncertain about what they must do to comply with the code; (3) recordkeeping, time-consuming calculations, the interplay of state and local tax requirements, and Internal Reve...
Tax Policy and Administration: 1995 Annual Report on GAO's Tax-Related Work
GGD-96-61: Published: Mar 8, 1996. Publicly Released: Mar 8, 1996.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1995, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1995; (2) recommendations made to Congress before and during FY 1995 that remain open; and (3) assignments for which it received authorized access to tax information.GAO noted...
Tax Administration: Audit Trends and Taxes Assessed on Large Corporations
GGD-96-6: Published: Oct 13, 1995. Publicly Released: Oct 13, 1995.
GAO reviewed the results of the Internal Revenue Service's (IRS) efforts to audit the tax returns of about 45,000 large corporations, focusing on: (1) audit trends for fiscal years 1988 through 1994; (2) the portion of taxes recommended by agents that were eventually assessed; and (3) the profiles of audited large corporations compared with those of nonaudited corporations.GAO found that: (1) for...
Other Income Reporting
GGD-95-199R: Published: Jul 19, 1995. Publicly Released: Jul 19, 1995.
GAO examined the adjustments that Internal Revenue Service (IRS) auditors made during Taxpayer Compliance Measurement Program (TCMP) audits. GAO noted that: (1) based on its 1988 TCMP, IRS estimated that 7.7 million taxpayers underreported income by over $13 billion, but the estimate may be deceptive since auditors made some erroneous audit adjustments; (2) these audit adjustments to the Other Inc...
Tax Compliance: 1994 Taxpayer Compliance Measurement Program
T-GGD-95-207: Published: Jul 18, 1995. Publicly Released: Jul 18, 1995.
GAO discussed the Taxpayer Compliance Measurement Program (TCMP), focusing on: (1) its importance; (2) criticisms of TCMP; and (3) the status of the 1994 TCMP. GAO noted that: (1) TCMP is the Internal Revenue Service's (IRS) primary program for gathering data on taxpayer compliance and is used to measure compliance levels, estimate the tax gap, identify compliance issues, select returns for audit,...