Government collections (31 - 40 of 42 items)
Tax Policy and Administration: 1990 Annual Report on GAO's Tax-Related Work
GGD-91-46: Published: Apr 16, 1991. Publicly Released: Apr 16, 1991.
Pursuant to a legislative requirement, GAO provided information regarding its work on tax policy and administration during fiscal year (FY) 1990, including: (1) actions federal agencies took in response to GAO recommendations as of December 31, 1990; (2) recommendations GAO made to Congress before FY 1990 that remain open; (3) assignments where Congress authorized GAO access to tax information; an...
Tax Administration: Extent and Causes of Erroneous Levies
GGD-91-9: Published: Dec 21, 1990. Publicly Released: Dec 21, 1990.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of levies initiated through its Automated Collection System (ACS), focusing on: (1) the extent and causes of erroneous levies; and (2) IRS controls to prevent erroneous levies or mitigate their effects.GAO found that: (1) IRS erroneously levied the assets of 4,600, or 1.5 percent of individual taxpayers, and...
IRS' Accounts Receivable Inventory
T-GGD-91-2: Published: Oct 18, 1990. Publicly Released: Oct 18, 1990.
GAO discussed the Internal Revenue Service's (IRS): (1) accounts receivable inventory from federal government agencies for employment taxes; and (2) largest accounts receivable. GAO found that: (1) for the first quarter of 1990, 676 federal entities owed $185 million in back taxes while the 98 largest receivables accounted for $6.2 billion; (2) most of the resolved amounts as of August 1990 were e...
Alcohol Excise Taxes: Simplifying Rates Can Enhance Economic and Administrative Efficiency
GGD-90-123: Published: Sep 27, 1990. Publicly Released: Sep 27, 1990.
GAO examined the economic inefficiencies and administrative problems associated with the current alcohol excise tax system.GAO found that: (1) inflation has eroded the burden of alcohol excise taxes from generating 8.3 percent of all 1969 tax revenues to 3.6 percent of 1989 revenues; (2) the differential tax rates on alcohol products resulted in products with similar alcohol content being taxed di...
IRS' Accounts Receivable Inventory
T-GGD-90-60: Published: Aug 1, 1990. Publicly Released: Aug 1, 1990.
GAO discussed the Internal Revenue Service's (IRS) growing accounts receivable inventory. GAO noted that: (1) the reported amount of money owed the federal government in assessed but unpaid taxes grew from $24 billion in 1983 to $66 billion in 1989; (2) IRS failure to collect billions of dollars in delinquent taxes could result in significant tax revenue losses and could have a serious negative im...
Tax Administration: Trends in the Growth and Age of IRS' Accounts Receivable
GGD-90-111FS: Published: Jul 30, 1990. Publicly Released: Jul 30, 1990.
Pursuant to a congressional request, GAO reviewed trends in the growth and age of the Internal Revenue Service's (IRS) year-end accounts receivable balances for fiscal years 1986 through 1989.GAO found that: (1) the dollar value of the combined individual and business master file accounts receivable grew by $13.6 billion from 1986 through 1989; (2) over 60 percent of the total dollar growth occurr...
Tax Administration: IRS Needs More Reliable Information on Enforcement Revenues
GGD-90-85: Published: Jun 20, 1990. Publicly Released: Jul 19, 1990.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) revenue estimates generated by its various enforcement programs, focusing on: (1) overall IRS enforcement revenue estimates; (2) IRS budget estimates for collection and document matching programs; (3) the IRS Enforcement Resource Allocation Model (ERAM); and (4) IRS efforts to develop more reliable data on the r...
Tax Policy: Options for Civil Penalty Reform
GGD-89-81: Published: Sep 6, 1989. Publicly Released: Oct 11, 1989.
Pursuant to a congressional request, GAO analyzed changes to the civil penalty provisions of the Internal Revenue Code proposed in a congressional bill and an Internal Revenue Service (IRS) report, focusing on whether the economic value of the penalty, its potential coverage, and its assessment criteria could effectively motivate taxpayer compliance and deter noncompliance.GAO found that: (1) both...
Tax Policy: Value-Added Tax Issues for U.S. Tax Policymakers
GGD-89-125BR: Published: Sep 15, 1989. Publicly Released: Sep 15, 1989.
GAO provided information on the advantages and disadvantages of the value-added tax, focusing on: (1) how the tax would operate; (2) European countries' experiences with value-added tax; and (3) the key issues in deciding whether or not to enact such a tax.GAO found that: (1) a comprehensive 5-percent value-added tax could raise about $125 billion in revenues annually, while one that exempted food...
Tax Administration: Statistics on IRS' Use of Levies to Collect Delinquent Taxes
GGD-89-97FS: Published: Jul 17, 1989. Publicly Released: Jul 17, 1989.
Pursuant to a congressional request, GAO provided information on the results of the Internal Revenue Service's (IRS) use of levies to collect delinquent taxes through its Automated Collection System (ACS).GAO found that: (1) IRS used levies to collect about one-half of the delinquent taxpayer accounts it sent to ACS during 1986; (2) IRS averaged about two levies per taxpayer, of which about one-ha...