Taxes (51 - 55 of 55 items)
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 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...
Compilation of GAO Work on Tax Administration Activities During 1981
GGD-82-82: Published: Jul 22, 1982. Publicly Released: Jul 22, 1982.
The results of GAO work in the area of tax administration for 1981 were summarized.The report consists of the following enclosures: (1) open recommendations to Congress from reports issued during and prior to 1981; (2) a review of the legislative action taken during 1981 on recommendations; (3) recommendations to the Commissioner of Internal Revenue during 1981; (4) reports on tax administration m...
Issues Affecting State Taxation of Multijurisdictional Corporate Income
114748: Mar 17, 1981
The manner in which States tax the income of multijurisdictional corporations has been a controversial subject for many years. Resulting primarily from a lack of uniformity among State income tax laws, the issues which have evolved entail large amounts of revenue, bear directly on the Federal-State relationship, and in recent years have grown in complexity, especially as they relate to foreign sou...