Tax administration systems (71 - 80 of 110 items)
Information on Transfer Pricing
GGD-94-206R: Published: Sep 15, 1994. Publicly Released: Oct 17, 1994.
Pursuant to a congressional request, GAO provided information on how the Internal Revenue Service (IRS) resolves transfer pricing tax code issues. GAO noted that: (1) an IRS internal audit report pointed out problems with some international management information systems and IRS is improving them; (2) from fiscal year (FY) 1989 through FY 1993, about 40 to 50 foreign-controlled and U.S.-controlled...
Undelivered Tax Refunds: IRS' Handling of Undelivered Income Tax Refund Checks
T-GGD-94-186: Published: Sep 26, 1994. Publicly Released: Sep 26, 1994.
GAO discussed the Internal Revenue Service's (IRS) handling of undelivered income tax refunds. GAO noted that: (1) IRS takes various steps to ensure that taxpayers receive their refunds; (2) in 1992, about 279,000 refunds were initially returned to IRS as undeliverable; (3) undeliverable refunds are caused by taxpayers moving and leaving no forwarding address, the Postal Service not delivering or...
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 Administration: Information on IRS' International Tax Compliance Activities
GGD-94-96FS: Published: Jun 27, 1994. Publicly Released: Jul 27, 1994.
Pursuant to a congressional request, GAO reviewed how: (1) the Internal Revenue Service (IRS) uses additional resources allocated to international compliance activities; and (2) IRS measures the effectiveness of its international tax compliance activities.GAO found that: (1) from fiscal year (FY) 1990 to 1993, IRS devoted more resources to international tax compliance activities, used its resource...
IRS Automation: Controlling Electronic Filing Fraud and Improper Access to Taxpayer Data
T-AIMD/GGD-94-183: Published: Jul 19, 1994. Publicly Released: Jul 19, 1994.
GAO discussed the Internal Revenue Service's (IRS) efforts to: (1) control fraud in the electronic filing program; (2) safeguard taxpayer automated files from unauthorized access by IRS employees; and (3) reduce unnecessary risk from its computer systems environment. GAO noted that: (1) although IRS plans to make electronic tax return filing the cornerstone of its future business plans, the system...
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 Policy and Administration: 1993 Annual Report on GAO Tax-Related Work
GGD-94-82: Published: Mar 31, 1994. Publicly Released: Mar 31, 1994.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1993, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1993; (2) recommendations made to Congress before and during FY 1993 that remain open; and (3) assignments for which GAO received authorized access to tax information.GAO note...
International Taxation: Taxes of Foreign- and U.S.-Controlled Corporations
GGD-93-112FS: Published: Jun 11, 1993. Publicly Released: Jul 12, 1993.
Pursuant to a congressional request, GAO provided information on how many taxpaying corporations in various asset categories paid a minimal amount of income tax in 1989.GAO found that: (1) 40 percent of the large corporations conducting business in the United States paid no income taxes or paid income taxes of less than $100,000; (2) 30 percent of large foreign-controlled corporations with assets...
Tax Administration: IRS' Budget Request for Fiscal Year 1994
T-GGD-93-23: Published: Apr 28, 1993. Publicly Released: Apr 28, 1993.
GAO discussed the Internal Revenue Service's (IRS) fiscal year (FY) 1994 budget request. GAO noted that: (1) IRS requested $7.4 billion and 116,060 full-time equivalents (FTE) for FY 1994, an increase of $284 million and 792 FTE over FY 1993; (2) the $82.8-million budget request for synchronized systems deployment is inappropriate, since IRS may not be able to complete the four systems involved; (...
GGD-93-38R: Published: Apr 27, 1993. Publicly Released: Apr 27, 1993.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) revision of interim letters that did not acknowledge payments the recipients made. GAO found that: (1) IRS has not solved the nonacknowledgement problem, since it has directed only one service center functional area to correct its procedures for corresponding with taxpayers; (2) at the service center reviewed, t...