Tax law (41 - 50 of 135 items)
Integrating Pensions and Social Security: Trends Since 1986 Tax Law Changes
HEHS-98-191R: Published: Jul 6, 1998. Publicly Released: Jul 6, 1998.
Pursuant to a congressional request, GAO provided information on the impact of the 1986 change in the tax code integration provision, focusing on: (1) how integrated plans were modified to conform with the new provision; and (2) trend data relating to integrated plans.GAO noted that: (1) the actuaries and studies GAO consulted indicated that the Tax Reform Act of 1986 (TRA86) may not have had an i...
Tax Administration: Potential Impact of Alternative Taxes on Taxpayers and Administrators
GGD-98-37: Published: Jan 14, 1998. Publicly Released: Jan 14, 1998.
GAO reviewed alternative tax systems, focusing on: (1) the major differences in design among the tax alternatives; and (2) how the alternatives, by incorporating different design features, may affect the taxpayers' burden of complying with the tax laws and the government's responsibilities for administering those laws.GAO noted that: (1) the alternative tax systems that GAO studied differ in their...
Tax Administration: Factors Affecting Results from Audits of Large Corporations
GGD-97-62: Published: Apr 17, 1997. Publicly Released: Apr 17, 1997.
GAO reviewed the Internal Revenue Service's (IRS) program to audit the tax returns of about 45,000 large corporations that are not in the Coordinated Examination Program (CEP), focusing on factors that contributed to the assessment rate and audit results.GAO noted that: (1) IRS invested 25 percent more hours in audits of large corporations during 1994 than it did in 1988, yet it recommended 23 per...
Taxpayer Compliance: Analyzing the Nature of the Income Tax Gap
T-GGD-97-35: Published: Jan 9, 1997. Publicly Released: Jan 9, 1997.
GAO discussed the income tax gap, the difference between income taxes owed and those voluntarily paid. GAO noted that: (1) the Internal Revenue Service's (IRS) data suggest that U.S. taxpayers voluntarily pay about 83 percent of the income taxes they owe and ultimately pay about 87 percent after IRS enforcement programs; (2) this compliance level, in combination with economic growth, translates in...
Tax Administration: Issues in Classifying Workers as Employees or Independent Contractors
T-GGD-96-130: Published: Jun 20, 1996. Publicly Released: Jun 20, 1996.
GAO discussed the classification of workers as employees or independent contractors for federal tax purposes. GAO noted that: (1) the Internal Revenue Service (IRS) has adopted 20 common law rules to help employers classify workers; (2) the rules require employers to withhold and deposit income and social security taxes, and pay the unemployment and social security taxes for workers determined to...
Tax Administration: Recurring Issues in Tax Disputes Over Business Expense Deductions
GGD-95-232: Published: Sep 26, 1995. Publicly Released: Sep 26, 1995.
Pursuant to a congressional request, GAO identified the issues that cause the most frequent disputes between the Internal Revenue Service (IRS) and taxpayers in connection with section 162 of the tax code.GAO found that: (1) of the 185 Tax Court petitions reviewed, sole proprietors, small- and medium-sized corporations, and individuals claiming employee business expenses disagreed with IRS most of...
Tax Policy and Administration: California Taxes on Multinational Corporations and Related Federal Issues
GGD-95-171: Published: Jul 11, 1995. Publicly Released: Aug 10, 1995.
Pursuant to a congressional request, GAO provided information on: (1) California's experience in conducting formulary apportionment audits of multinational corporations; and (2) issues that would have to be considered before adopting a formulary system at the federal level.GAO found that: (1) under worldwide formulary apportionment, California first had to determine whether California corporations...
Tax Administration: Issues Involving Worker Classification
T-GGD-95-224: Published: Aug 2, 1995. Publicly Released: Aug 2, 1995.
GAO discussed the classification of workers either as employees or independent contractors for federal tax purposes. GAO noted that: (1) the Internal Revenue Service (IRS) has maintained an active audit presence despite the high levels of income tax noncompliance involving independent contractors; (2) from 1988 through 1994, IRS completed 11,380 Employment Tax Examination Program audits, resulting...
Tax-Exempt Organizations: Additional Information on Activities and IRS Oversight
T-GGD-95-198: Published: Jun 29, 1995. Publicly Released: Jun 29, 1995.
GAO discussed the activities of tax-exempt organizations and the revenue resulting from these activities. GAO noted that: (1) the tax-exempt community is dominated by several categories of organizations and characterized by the concentration of resources among larger organizations; (2) many larger tax-exempt organizations rely on income-producing activities to fund their operations; (3) in 1993, a...
Tax Administration: IRS' Partnership Compliance Activities Could Be Improved
GGD-95-151: Published: Jun 16, 1995. Publicly Released: Jun 16, 1995.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) partnership compliance activities, focusing on the: (1) extent of partnership compliance with tax laws; and (2) steps IRS could take to improve partnership compliance.GAO found that: (1) the most current partnership compliance data showed that individual partners owed an additional $2.4 billion in taxes in 1982;...