Tax administration systems (41 - 50 of 82 items)
Reducing the Tax Gap: Results of a GAO-Sponsored Symposium
GGD-95-157: Published: Jun 2, 1995. Publicly Released: Jun 2, 1995.
GAO presented the results of its symposium on key taxpayer compliance issues.GAO found that: (1) the federal tax system does not ensure uniform compliance among various groups of taxpayers; (2) major modifications in the current tax system would be required to substantially improve taxpayer compliance with tax laws, such as reducing tax law complexity and extending income tax withholding requireme...
Information on Transfer Pricing
GGD-94-206R: Published: Sep 15, 1994. Publicly Released: Oct 17, 1994.
Pursuant to a congressional request, GAO provided information on how the Internal Revenue Service (IRS) resolves transfer pricing tax code issues. GAO noted that: (1) an IRS internal audit report pointed out problems with some international management information systems and IRS is improving them; (2) from fiscal year (FY) 1989 through FY 1993, about 40 to 50 foreign-controlled and U.S.-controlled...
Tax Administration: IRS Can Better Pursue Noncompliant Sole Proprietors
GGD-94-175: Published: Aug 2, 1994. Publicly Released: Sep 1, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) monitoring of income reporting by sole proprietors, focusing on: (1) the extent of noncompliance by type of sole proprietor; (2) IRS actions to correct such noncompliance; and (3) additional steps IRS could take to improve compliance.GAO found that: (1) although they constituted about 13 percent of individual ta...
Tax Administration: Improving Independent Contractor Compliance with Tax Laws
T-GGD-94-194: Published: Aug 4, 1994. Publicly Released: Aug 4, 1994.
GAO discussed how health care reform would affect independent contractors' compliance with tax laws. GAO noted that: (1) implementing a health care reform plan that forces employers to pay the majority of their employees' health insurance premiums could lead to many employers reclassifying their employees as independent contractors; (2) a large-scale reclassification of employees could jeopardize...
Tax Administration: Information on IRS' International Tax Compliance Activities
GGD-94-96FS: Published: Jun 27, 1994. Publicly Released: Jul 27, 1994.
Pursuant to a congressional request, GAO reviewed how: (1) the Internal Revenue Service (IRS) uses additional resources allocated to international compliance activities; and (2) IRS measures the effectiveness of its international tax compliance activities.GAO found that: (1) from fiscal year (FY) 1990 to 1993, IRS devoted more resources to international tax compliance activities, used its resource...
IRS Automation: Controlling Electronic Filing Fraud and Improper Access to Taxpayer Data
T-AIMD/GGD-94-183: Published: Jul 19, 1994. Publicly Released: Jul 19, 1994.
GAO discussed the Internal Revenue Service's (IRS) efforts to: (1) control fraud in the electronic filing program; (2) safeguard taxpayer automated files from unauthorized access by IRS employees; and (3) reduce unnecessary risk from its computer systems environment. GAO noted that: (1) although IRS plans to make electronic tax return filing the cornerstone of its future business plans, the system...
Tax Gap: Many Actions Taken, But a Cohesive Compliance Strategy Needed
GGD-94-123: Published: May 11, 1994. Publicly Released: May 11, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) and Congress' efforts to reduce the income tax gap.GAO found that: (1) the annual gross income tax gap has increased despite efforts to reduce it; (2) Congress has subjected more income and deductions to information returns reporting, increased penalties for noncompliance, and given IRS additional funds for spec...
Tax Administration: Computer Matching Could Identify Overstated Business Deductions
GGD-93-133: Published: Aug 13, 1993. Publicly Released: Sep 16, 1993.
Pursuant to a congressional request, GAO provided information on small corporations' deduction reporting and the potential benefits the Internal Revenue Service (IRS) could achieve if it implemented a reverse matching program.GAO found that: (1) IRS could generate significant tax revenues and derive major benefits if it developed a reverse matching program to identify businesses that underreport i...
International Taxation: Taxes of Foreign- and U.S.-Controlled Corporations
GGD-93-112FS: Published: Jun 11, 1993. Publicly Released: Jul 12, 1993.
Pursuant to a congressional request, GAO provided information on how many taxpaying corporations in various asset categories paid a minimal amount of income tax in 1989.GAO found that: (1) 40 percent of the large corporations conducting business in the United States paid no income taxes or paid income taxes of less than $100,000; (2) 30 percent of large foreign-controlled corporations with assets...
Tax Administration: IRS Activities to Increase Compliance of Overseas Taxpayers
GGD-93-93: Published: May 18, 1993. Publicly Released: May 18, 1993.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to improve overseas taxpayers' tax compliance.GAO found that: (1) IRS efforts to encourage overseas taxpayers' voluntary compliance included reducing taxpayer filing burden, increasing taxpayer education, and improving enforcement efforts; (2) IRS was unable to assess the extent of overseas taxpayer nonc...