Tax returns (71 - 80 of 85 items)
Tax Policy: Economic, Administrative, and Taxpayer Compliance Aspects of a Gross Income Tax
GGD-89-36: Published: Feb 16, 1989. Publicly Released: Feb 16, 1989.
In response to a congressional request, GAO reviewed Department of the Treasury and Congressional Research Service (CRS) tax policy literature and studies to: (1) identify the general economic effects of the proposed gross income tax; and (2) compare certain administrative and taxpayer compliance aspects of the tax with the current tax system.GAO found that a gross income tax system would: (1) red...
Status of the 1988 Tax Return Filing Season
T-GGD-88-13: Published: Feb 23, 1988. Publicly Released: Feb 23, 1988.
GAO discussed the Internal Revenue Service's (IRS) preparation for the 1988 tax filing season. GAO found that: (1) IRS adequately prepared its employees and taxpayers for the 1988 filing season; (2) although IRS telephone assistance personnel have met taxpayer demand in terms of quantity, they answered only 74.8 percent of those calls correctly; (3) taxpayers were generally satisfied with IRS assi...
Tax-Exempt Organizations and the Unrelated Business Income Tax
T-GGD-87-20: Published: Jun 22, 1987. Publicly Released: Jun 22, 1987.
GAO discussed the nature and extent of commercial and other income-producing activities of tax-exempt organizations and the use of the unrelated-business income tax to deal with those activities. GAO found that: (1) there are no complete data to measure tax-exempt organizations' income-producing activities and to show how significant the competition is between the taxable-business and tax-exempt c...
IRS' Information Returns Matching Program
129740: Apr 29, 1986
GAO discussed the status of the Internal Revenue Service's (IRS) Information Returns Program, a concept of matching information returns to income tax returns for the purpose of identifying unreported income. GAO focused on: (1) trends in information returns received and matched; (2) information returns not used in the process; (3) follow-up efforts on underreporter and nonfiler cases; (4) enforcem...
IRS Service Center Operations
129212: Mar 4, 1986
GAO discussed its examination of the Internal Revenue Service's (IRS) tax return processing activities at its 10 service centers and its national office. GAO found that the service centers' activities are running more smoothly than they did a year ago because: (1) the centers have more computer capacity; (2) computer programs are more efficient; (3) communication between the service centers and th...
U.S. Citizens Living in Foreign Countries and Not Filing Federal Income Tax Returns
126891: May 8, 1985
Pursuant to a congressional request, GAO commented on the problem of U.S. citizens who live in foreign countries and do not file federal income tax returns. GAO stated that: (1) the Internal Revenue Service (IRS) has been hampered in its effort to quantify the extent of the problem because the Privacy Act precludes IRS from accessing certain nontax information which may be useful; and (2) there is...
[Marginal Tax Rates on Earnings of Factor Inputs: Estimates for Five OECD Nations]
123420: Dec 28, 1983
Views were presented concerning the effects of national tax policies on the economic activity in five industrialized European countries of the Organization for Economic Cooperation and Development. The flow of funds approach was used to study the influence of tax rates on the earnings of labor, capital, and internationally mobile capital. The study indicated that attempts to broaden the tax base a...
Review of the Department of Finance and Revenue's Administration of Self-Assessed Taxes
089599: May 17, 1976
No summary is currently available...
Compilation of GAO Work on Tax Administration Activities During 1981
GGD-82-82: Published: Jul 22, 1982. Publicly Released: Jul 22, 1982.
The results of GAO work in the area of tax administration for 1981 were summarized.The report consists of the following enclosures: (1) open recommendations to Congress from reports issued during and prior to 1981; (2) a review of the legislative action taken during 1981 on recommendations; (3) recommendations to the Commissioner of Internal Revenue during 1981; (4) reports on tax administration m...
Status of the IRS Taxpayer Service Program
117947: Mar 24, 1982
Due to Federal budget deficits and budget cutbacks, the Internal Revenue Service (IRS) reduced its taxpayer service activities; further reductions are contemplated. IRS established an expanded taxpayer service in the 1950's. In the early 1970's, a separate Taxpayer Service Division was established in the national office and, by the end of the decade, separate divisions had been established in each...