Tax administration systems (51 - 60 of 82 items)
Social Security: IRS Tax Identity Data Can Help Improve SSA Earnings Records
HRD-93-42: Published: Mar 29, 1993. Publicly Released: Mar 29, 1993.
Pursuant to a congressional request, GAO reviewed whether the Internal Revenue Service's (IRS) collection of additional taxpayer identification information would help the Social Security Administration (SSA) identify owners of uncredited earnings.GAO found that: (1) IRS has two sources of identity data that could assist SSA efforts to resolve its earnings identification problems; (2) IRS does not...
International Taxation: Updated Information on Transfer Pricing
T-GGD-93-16: Published: Mar 25, 1993. Publicly Released: Mar 25, 1993.
GAO discussed transfer pricing issues facing the Internal Revenue Service (IRS), specifically tax payments of foreign-controlled corporations, exams, appeals, litigation, and new transfer pricing regulations. GAO noted that: (1) from 1987 through 1990, 72 percent of foreign-controlled corporations paid no U.S. income tax, compared to 59 percent of U.S.-controlled corporations; (2) although IRS has...
Tax Administration: Erroneous Dependent and Filing Status Claims
GGD-93-60: Published: Mar 19, 1993. Publicly Released: Mar 19, 1993.
Pursuant to a congressional request, GAO reviewed erroneous dependent and tax filing status claims, focusing on: (1) whether the laws on dependents and filing status need to be simplified; (2) what the Internal Revenue Service (IRS) is doing to address any erroneous claims; and (3) any changes that IRS could make in its compliance programs.GAO found that: (1) taxpayers' failure to meet the depende...
Small Tax Exempt Insurance Companies
GGD-93-11R: Published: Feb 8, 1993. Publicly Released: Feb 8, 1993.
GAO reviewed tax-exempt insurance companies, focusing on companies covered by Section 501(c)15 of the Internal Revenue Code (IRC). GAO noted that: (1) insurance companies that qualified for the tax exemption since 1986 were generally small companies that Congress intended to assist; and (2) in a few instances, companies have earned large amounts of investment income tax free under the revised sect...
Tax Administration: IRS Can Improve Controls Over Electronic Filing Fraud
GGD-93-27: Published: Dec 30, 1992. Publicly Released: Jan 8, 1993.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) internal controls for preventing and detecting fraudulent electronic returns.GAO found that: (1) IRS increased its fraud detection personnel and improved controls over the screening of individuals and firms that prepare or transmit electronic tax returns; (2) by 1992, detection of fraudulent electronic refunds i...
International Taxation: Problems Persist in Determining Tax Effects of Intercompany Prices
GGD-92-89: Published: Jun 15, 1992. Publicly Released: Jul 16, 1992.
Pursuant to a congressional request, GAO provided information on: (1) whether foreign companies underpay income taxes by improperly using transfer pricing; (2) how the Internal Revenue Service (IRS) determines and recovers such underpaid taxes; and (3) possible alternatives for handling transfer pricing.GAO found that: (1) foreign-controlled companies often report lower gross profits, net income,...
Tax Administration: IRS' Efforts to Improve Corporate Compliance
GGD-92-81BR: Published: Apr 17, 1992. Publicly Released: Jun 8, 1992.
GAO reviewed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP), focusing on: (1) trends in CEP examination results; (2) CEP audit coverage estimates; (3) a profile of CEP taxpayers; and (4) information on IRS efforts to address the drop in small corporate compliance.GAO found that: (1) CEP-recommended taxes per direct examination hour remained fairly steady from fiscal yea...
Tax Administration: Opportunities to Reduce the Burden of Filing and Processing Tax Returns
T-GGD-92-41: Published: May 13, 1992. Publicly Released: May 13, 1992.
GAO discussed opportunities to reduce the burden of filing and processing tax returns. GAO noted that: (1) although electronic filing can reduce returns processing costs and improve taxpayer service, taxpayers still have to accumulate their tax documents, prepare all or part of a return, and send the paper documents to the Internal Revenue Service (IRS); (2) taxpayer burden would be significantly...
Internal Revenue Service: Opportunities to Reduce Taxpayer Burden Through Return-Free Filing
GGD-92-88BR: Published: May 8, 1992. Publicly Released: May 8, 1992.
Pursuant to a congressional request, GAO reviewed the: (1) potential advantages and disadvantages of a tax return-free filing system; and (2) the feasibility of a return-free filing system that the Internal Revenue Service (IRS) envisioned in a 1987 report.GAO found that: (1) the IRS system would relieve millions of individual taxpayers of the burden of preparing and filing their own returns; (2)...
Tax Administration: Benefits of a Corporate Document Matching Program Exceed the Costs
GGD-91-118: Published: Sep 27, 1991. Publicly Released: Oct 3, 1991.
Pursuant to a congressional request, GAO analyzed issues on the feasibility of an Internal Revenue Service (IRS) document matching program for payments to corporations, focusing on: (1) what legislative actions Congress needs to take; and (2) how IRS can reduce the program's burden on the business community.GAO believes that Congress: (1) and IRS could reduce the burden of a corporate matching sys...