Voluntary compliance (71 - 80 of 81 items)
Tax Administration: Profiles of Major Components of the Tax Gap
GGD-90-53BR: Published: Apr 4, 1990. Publicly Released: Apr 19, 1990.
Pursuant to a congressional request, GAO assessed the Internal Revenue Service's (IRS) gross tax gap estimates for 1987.GAO found that: (1) for 1987, IRS estimated the tax gap to be $84.9 billion; (2) sole proprietors underpaid 23 percent of their tax liability, which reflected both unreported income and overstated business reductions; (3) informal suppliers failed to report $7.7 billion in income...
Tax Administration: Missing Independent Contractors' Information Returns Not Always Detected
GGD-89-110: Published: Sep 8, 1989. Publicly Released: Oct 12, 1989.
Pursuant to a congressional request, GAO reviewed whether Internal Revenue Service (IRS) examinations effectively identified businesses that failed to file information returns for payments made to independent contractors.GAO found that: (1) IRS examinations of business tax returns did not effectively identify businesses that failed to file required information returns on contractor payments; (2) r...
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 Administration: IRS' Tax Gap Studies
GGD-88-66BR: Published: Mar 25, 1988. Publicly Released: Mar 25, 1988.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) studies on the tax gap, defined as the difference between the amount of income taxes individuals and businesses voluntarily pay and the amount of income taxes individuals and businesses actually owe.GAO found that the IRS 1988 tax gap study differed from its 1983 study in that it: (1) excluded tax...
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...
Tax Administration: Tip Income Reporting Can Be Increased
GGD-86-119: Published: Sep 30, 1986. Publicly Released: Oct 14, 1986.
In response to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to improve tip income reporting and the impact of the Tax Equity and Fiscal Responsibility Act's (TEFRA) tip income reporting requirements on both the food and beverage industry and tip income reporting.GAO found that: (1) of the four IRS regions it visited, two were more active and successful in purs...
Further Research Into Noncompliance Is Needed To Reduce Growing Tax Losses
GGD-82-34: Published: Jul 23, 1982. Publicly Released: Jul 23, 1982.
The federal government is losing billions of dollars in tax revenues annually because individuals are not complying with U.S. tax laws. There is a growing trend toward disregard for the principle of voluntary tax compliance, a trend which the Internal Revenue Service (IRS) estimates increased tax revenue losses from $12 billion in 1976 to at least $20 billion in 1980.GAO found that IRS needs more...
House Bill 6300, the Tax Compliance Act of 1982
118387: May 18, 1982
Comments were presented on H.R. 6300, the Tax Compliance Act of 1982. GAO endorses the overall objective of the bill which seeks to: (1) reduce the shortfall in Federal tax revenues attributable to noncompliance with the tax laws; (2) enhance the fairness and credibility of the Nation's tax system; (3) improve and expand information reporting; (4) establish a withholding system for pension payment...
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...
Repetitive IRS Audits of Taxpayers Are Justified
GGD-77-74: Published: Nov 18, 1977. Publicly Released: Nov 18, 1977.
The Internal Revenue Service (IRS) audits a relatively small number of individual taxpayers each year. Overall, taxpayers who have been audited repetitively by the IRS were audited because their returns fit the usual selection criteria. However, IRS should reduce the number of repetitively audited taxpayers.All returns are selected for audit through the same system, and the system generally protec...