Tax law (51 - 60 of 135 items)
Tax Exempt Organizations: Activities and IRS Oversight
T-GGD-95-183: Published: Jun 13, 1995. Publicly Released: Jun 13, 1995.
GAO discussed the taxable and nontaxable revenues of tax-exempt organizations. GAO noted that: (1) financial resources are concentrated among a small number of tax-exempt organizations; (2) competition between taxable businesses and tax-exempt organizations led to the enactment of the unrelated business income tax (UBIT) in 1950, but tax-exempt organizations have reported most of their income as c...
Taxpayer Compliance: Reducing the Income Tax Gap
T-GGD-95-176: Published: Jun 6, 1995. Publicly Released: Jun 6, 1995.
GAO discussed the income tax gap. GAO noted that: (1) taxpayers voluntarily pay 83 percent of the taxes they owe and 87 percent after Internal Revenue Service (IRS) audits; (2) although the compliance level is relatively high, tax compliance is not uniform among groups of taxpayers; (3) IRS estimates that wage earners report 97 percent of their wages, self-employed report 36 percent of their incom...
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...
International Taxation: Transfer Pricing and Information on Nonpayment of Tax
GGD-95-101: Published: Apr 13, 1995. Publicly Released: May 11, 1995.
Pursuant to a congressional request, GAO provided information regarding transfer pricing issues and foreign-controlled corporations' (FCC) and U.S.-controlled corporations' (USCC) tax compliance, focusing on: (1) the Internal Revenue Service's (IRS) handling of transfer pricing issues through its examinations, appeals, and litigation functions; and (2) IRS use of available regulatory and procedura...
Paid Tax Preparers and Tax Software
GGD-95-125R: Published: Apr 14, 1995. Publicly Released: Apr 14, 1995.
GAO reviewed the Internal Revenue Service's (IRS) oversight of paid tax preparers and tax software. GAO noted that: (1) IRS lacks useful data on how paid preparers and tax software affect tax compliance; (2) IRS could improve its oversight of tax preparers if it knew how specific preparer groups affect tax compliance; and (3) while IRS has established testing programs for certain tax software, it...
Telephone Assistance: Adopting Practices Used by Others Would Help IRS Serve More Taxpayers
GGD-95-86: Published: Apr 12, 1995. Publicly Released: Apr 12, 1995.
Pursuant to a legislative requirement and a congressional request, GAO examined the Internal Revenue Service's (IRS) telephone assistance program, focusing on: (1) the nature and extent of taxpayers' accessibility problems; (2) a comparison of IRS practices with those of other organizations providing telephone assistance; and (3) the reasons IRS has been unable to answer more calls.GAO found that...
Tax Administration: Process Used to Revise the Federal Employment Tax Deposit Regulations
GGD-95-8: Published: Dec 29, 1994. Publicly Released: Dec 29, 1994.
Pursuant to a congressional request, GAO reviewed the revised federal employment tax deposit regulations issued by the Department of the Treasury and the Internal Revenue Service (IRS) on September 24, 1992, focusing on: (1) whether the Treasury and IRS developed the regulations by applying principles from the IRS Compliance 2000 initiative; (2) how the revision process could be improved; and (3)...
Tax Administration: Estimates of the Tax Gap for Service Providers
GGD-95-59: Published: Dec 28, 1994. Publicly Released: Dec 28, 1994.
Pursuant to a congressional request, GAO provided information about the income tax gap for self-employed individuals for tax year 1992, focusing on: (1) nonfarm sole proprietors who provided services; and (2) service providers who may have been misclassified as self-employed.GAO found that: (1) the Internal Revenue Service (IRS) considered about 9.2 million to 11.5 million nonfarm sole proprietors...
Tax Administration: IRS Efforts to Improve Forms and Publications
GGD-95-34: Published: Dec 7, 1994. Publicly Released: Dec 7, 1994.
Pursuant to a congressional request, GAO provided information on the accuracy and clarity of the Internal Revenue Service's (IRS) forms and publications, focusing on: (1) the adequacy of the process IRS uses to revise its tax forms; (2) IRS efforts to improve this process; and (3) IRS efforts to increase taxpayer involvement in the process.GAO found that: (1) IRS efforts to provide taxpayers with...
Tax Administration: Compliance Measures and Audits of Large Corporations Need Improvement
GGD-94-70: Published: Sep 1, 1994. Publicly Released: Oct 17, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP) to audit the largest corporations' tax returns, focusing on: (1) whether large corporations pay all the taxes they owe; (2) the amount of additional taxes collected after appeals and litigation; (3) factors that reduce the amounts collected; and (4) the status of ongoing cha...