Tax administration systems (41 - 50 of 54 items)
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...
Tax Administration: IRS Can Better Pursue Noncompliant Sole Proprietors
GGD-94-175: Published: Aug 2, 1994. Publicly Released: Sep 1, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) monitoring of income reporting by sole proprietors, focusing on: (1) the extent of noncompliance by type of sole proprietor; (2) IRS actions to correct such noncompliance; and (3) additional steps IRS could take to improve compliance.GAO found that: (1) although they constituted about 13 percent of individual ta...
Tax Administration: Improving Independent Contractor Compliance with Tax Laws
T-GGD-94-194: Published: Aug 4, 1994. Publicly Released: Aug 4, 1994.
GAO discussed how health care reform would affect independent contractors' compliance with tax laws. GAO noted that: (1) implementing a health care reform plan that forces employers to pay the majority of their employees' health insurance premiums could lead to many employers reclassifying their employees as independent contractors; (2) a large-scale reclassification of employees could jeopardize...
Tax Gap: Many Actions Taken, But a Cohesive Compliance Strategy Needed
GGD-94-123: Published: May 11, 1994. Publicly Released: May 11, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) and Congress' efforts to reduce the income tax gap.GAO found that: (1) the annual gross income tax gap has increased despite efforts to reduce it; (2) Congress has subjected more income and deductions to information returns reporting, increased penalties for noncompliance, and given IRS additional funds for spec...
Tax Administration: Computer Matching Could Identify Overstated Business Deductions
GGD-93-133: Published: Aug 13, 1993. Publicly Released: Sep 16, 1993.
Pursuant to a congressional request, GAO provided information on small corporations' deduction reporting and the potential benefits the Internal Revenue Service (IRS) could achieve if it implemented a reverse matching program.GAO found that: (1) IRS could generate significant tax revenues and derive major benefits if it developed a reverse matching program to identify businesses that underreport i...
IRS Performance Measures
AFMD-93-23R: Published: Nov 5, 1992. Publicly Released: Nov 5, 1992.
Pursuant to a legislative requirement, GAO reviewed the Internal Revenue Service's (IRS) performance indicators and measures for its first annual financial statement under the Chief Financial Officers Act. GAO found that IRS: (1) sought to link performance measures to its three primary business objectives of increasing voluntary compliance, reducing taxpayers' burden, and improving customer satisf...
Tax Administration: Approaches for Improving Independent Contractor Compliance
GGD-92-108: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
Pursuant to a congressional request, GAO reviewed the tax administration effects of the Internal Revenue Service's (IRS) Employment Tax Examination Program, focusing on examining small business compliance using the common-law rules for classifying workers as either employees or independent contractors.GAO found that: (1) common-law rules for differentiating an employee from an independent contract...
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: 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...
Tax Policy and Administration: 1990 Annual Report on GAO's Tax-Related Work
GGD-91-46: Published: Apr 16, 1991. Publicly Released: Apr 16, 1991.
Pursuant to a legislative requirement, GAO provided information regarding its work on tax policy and administration during fiscal year (FY) 1990, including: (1) actions federal agencies took in response to GAO recommendations as of December 31, 1990; (2) recommendations GAO made to Congress before FY 1990 that remain open; (3) assignments where Congress authorized GAO access to tax information; an...