Tax administration (81 - 90 of 96 items)
Tax Administration: Changes Are Needed to Improve Federal Agency Tax Compliance
GGD-91-45: Published: Apr 16, 1991. Publicly Released: Apr 16, 1991.
GAO reviewed the Internal Revenue Service's (IRS) accounts receivable from federal agencies for employment taxes to determine the: (1) extent and causes of delinquent tax payments; (2) options for improving the processing of federal agency employment tax payments; and (3) options for improving federal agencies' compliance with tax laws and regulations.GAO found that: (1) IRS records inaccurately r...
Tax Administration: IRS Can Improve Its Process for Recognizing Tax-Exempt Organizations
GGD-90-55: Published: Jun 8, 1990. Publicly Released: Jun 8, 1990.
GAO assessed several administrative steps the Internal Revenue Service (IRS) could take to better use its resources and improve its efficiency in recognizing tax-exempt status.GAO found that: (1) IRS initiated the expedited determination process to make the tax-exempt determination process more efficient; (2) IRS may not be realizing the maximum benefit from the process, since districts varied in...
Information Returns: Correcting Taxpayer Identification Is Possible Without Disclosing Tax Data
GGD-90-90: Published: Jun 5, 1990. Publicly Released: Jun 5, 1990.
Pursuant to a legislative requirement, GAO determined what options exist, without a legislative change, to help financial institutions provide correct names and taxpayer identification numbers (TIN) to the Internal Revenue Service (IRS).GAO found that: (1) while payors were not required to obtain correct names, there were many incorrect identification numbers listed due to name mismatches in IRS o...
IRS Can Use Tax Gap Data to Improve Its Programs for Reducing Noncompliance
T-GGD-90-32: Published: Apr 19, 1990. Publicly Released: Apr 19, 1990.
GAO discussed Internal Revenue Service (IRS) efforts to reduce the tax gap, defined as the difference between the amount of income taxes that taxpayers owe and the amount they voluntarily pay. GAO noted that: (1) IRS estimated that the gross tax gap was $84.9 billion for 1987 and would reach $113.7 billion by 1992; (2) sole proprietors, informal suppliers, small corporations with assets under $10...
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: State and Local Compliance With IRS' Information Reporting Requirements
GGD-89-63: Published: May 4, 1989. Publicly Released: May 22, 1989.
In response to a congressional request, GAO reviewed state and local governments' compliance with Internal Revenue Service (IRS) reporting requirements for payments made to independent contractors.GAO found that: (1) most state and local governments' policies and procedures were not in full compliance with IRS requirements because they did not fully understand the requirements; (2) although the go...
Tax Administration: How Precise Are IRS Estimates of Taxpayers Calling for Assistance?
GGD-89-31: Published: Feb 21, 1989. Publicly Released: Feb 21, 1989.
In response to congressional and administrative concerns over the amount of resources devoted to the Internal Revenue Service's (IRS) Taxpayer Service Program, GAO reviewed the IRS approach for estimating demand for telephone assistance and for determining the level of telephone service provided to taxpayers.GAO found that IRS used telephone demand estimates to: (1) develop budgetary projections;...
Tax Administration: Opportunities Exist for Improving IRS' Administration of Alien Taxpayer Programs
GGD-88-54: Published: Apr 11, 1988. Publicly Released: May 12, 1988.
Pursuant to a congressional request, GAO studied the: (1) extent to which legal aliens complied with tax filing requirements; and (2) effectiveness of Internal Revenue Service (IRS) programs aimed at identifying and collecting legal aliens' income taxes.GAO found that IRS: (1) lacked sufficient information to measure the extent to which legal aliens complied with requirements, or the effectiveness...
Tax Administration: Compliance and Other Issues Associated With Occupational Excise Taxes
GGD-86-49: Published: Jun 5, 1986. Publicly Released: Jun 5, 1986.
GAO reviewed the effectiveness of the Bureau of Alcohol, Tobacco and Firearms (BATF) and the Internal Revenue Service (IRS) in imposing occupational excise taxes on businesses and individuals in the alcohol, wagering, and firearms industries.GAO found that: (1) BATF initiated a special tax collection program to increase compliance and tax collections from retail alcohol establishments; (2) BATF dr...
Tax Code Amendment: A Change in Foreign-Owned U.S. Corporations' Reporting Requirements
GGD-86-19: Published: Nov 1, 1985. Publicly Released: Dec 2, 1985.
In response to a congressional request, GAO studied Internal Revenue Service (IRS) tax compliance activities with respect to foreign-owned U.S. corporations.GAO found that the present language of the section of the Internal Revenue Code (IRC) that requires certain foreign-owned U.S. corporations to report transactions with related domestic or foreign corporations does not require the reporting of...