Voluntary compliance (41 - 46 of 46 items)
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: 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...
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...
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...
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...