Taxes (41 - 50 of 55 items)
Tax Administration: Improving Independent Contractor Compliance
T-GGD-92-63: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
GAO discussed its report on improving independent contractor tax compliance, focusing on the Internal Revenue Service's (IRS) Employment Tax Examination Program (ETEP). GAO noted that: (1) the classification rules for determining if a worker is an employee or an independent contractor need to be clarified; (2) since fiscal year 1989, IRS has found that 90 percent of the businesses audited under ET...
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 Administration: IRS' Administration of the International Boycott Tax Code Provisions
GGD-91-105: Published: Jul 11, 1991. Publicly Released: Jul 11, 1991.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) administration of provisions requiring businesses to report their activities with countries participating in the Arab League's economic boycott of Israel, focusing on: (1) IRS audits of tax returns of businesses involved in trade with boycotting countries; (2) prosecutions for failing to file, fil...
IRS Needs to Implement a Corporate Document Matching Program
T-GGD-91-40: Published: Jun 10, 1991. Publicly Released: Jun 10, 1991.
GAO discussed the feasibility of the Internal Revenue Service (IRS) instituting a document matching program for investment-type income earned by corporations, focusing on: (1) the benefits and costs of such a program; (2) administrative issues; and (3) potential burdens on businesses that file information returns. GAO noted that: (1) IRS data showed that corporate compliance with the tax laws sign...
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 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...
Tax Administration: IRS Needs More Reliable Information on Enforcement Revenues
GGD-90-85: Published: Jun 20, 1990. Publicly Released: Jul 19, 1990.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) revenue estimates generated by its various enforcement programs, focusing on: (1) overall IRS enforcement revenue estimates; (2) IRS budget estimates for collection and document matching programs; (3) the IRS Enforcement Resource Allocation Model (ERAM); and (4) IRS efforts to develop more reliable data on the 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...
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...
Information Return Requirements for Independent Contractors
T-GGD-89-21: Published: May 16, 1989. Publicly Released: May 16, 1989.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to: (1) ensure that employers report payments made to independent contractors; and (2) detect employers who misclassify employees as independent contractors. GAO found that: (1) federal, state, and local governments, and businesses were not complying with tax reporting requirements; (2) IRS failed to ide...