Tax administration systems (81 - 90 of 110 items)
Tax Administration: Achieving Business and Technical Goals In Tax Systems Modernization
T-GGD-93-24: Published: Apr 27, 1993. Publicly Released: Apr 27, 1993.
GAO discussed the Internal Revenue Service's (IRS) tax systems modernization (TSM), focusing on: (1) how TSM is changing IRS business operations; (2) TSM implementation and how it will be kept up to date; (3) IRS management of TSM; and (4) taxpayer services and collection programs. GAO noted that: (1) interim systems, such as automated filing and corporate files on-line (CFOL), have increased prod...
Tax Administration: Examples of Waste and Inefficiency in IRS
GGD-93-100FS: Published: Apr 27, 1993. Publicly Released: Apr 27, 1993.
Pursuant to a congressional request, GAO provided specific examples of waste, inefficiency, and abuse in the Internal Revenue Service (IRS).GAO found that: (1) much of the waste and inefficiency in IRS has resulted from antiquated computer systems, fragmented organizational structure, and inefficient work processes; (2) lost revenue from waste and inefficiency has totalled $87 million; (3) some of...
Tax Systems Modernization: Comments on IRS' Fiscal Year 1994 Budget Request
T-IMTEC-93-6: Published: Apr 27, 1993. Publicly Released: Apr 27, 1993.
GAO discussed the Internal Revenue Service's (IRS) Tax Systems Modernization (TSM) program's fiscal year (FY) 1994 budget. GAO noted that: (1) the FY 1994 TSM budget will increase 25 percent and total $717 million; (2) over 80 percent of the TSM budget is for equipment and services and significant increases in staff; (3) the appropriateness of TSM funding is questionable because IRS has not suffic...
Tax Administration: IRS' Plans to Measure Tax Compliance Can Be Improved
GGD-93-52: Published: Apr 5, 1993. Publicly Released: Apr 5, 1993.
GAO: (1) discussed the uses of the Internal Revenue Service's (IRS) Taxpayer Compliance Measurement Program (TCMP) data; (2) evaluated the merits of IRS concerns with TCMP; and (3) identified ways to improve TCMP while it continues to meet user needs.GAO found that: (1) IRS uses TCMP data to make statistically reliable estimates of compliance nationwide and develop formulas for selecting tax retur...
International Taxation: Updated Information on Transfer Pricing
T-GGD-93-16: Published: Mar 25, 1993. Publicly Released: Mar 25, 1993.
GAO discussed transfer pricing issues facing the Internal Revenue Service (IRS), specifically tax payments of foreign-controlled corporations, exams, appeals, litigation, and new transfer pricing regulations. GAO noted that: (1) from 1987 through 1990, 72 percent of foreign-controlled corporations paid no U.S. income tax, compared to 59 percent of U.S.-controlled corporations; (2) although IRS has...
Tax Administration: Erroneous Dependent and Filing Status Claims
GGD-93-60: Published: Mar 19, 1993. Publicly Released: Mar 19, 1993.
Pursuant to a congressional request, GAO reviewed erroneous dependent and tax filing status claims, focusing on: (1) whether the laws on dependents and filing status need to be simplified; (2) what the Internal Revenue Service (IRS) is doing to address any erroneous claims; and (3) any changes that IRS could make in its compliance programs.GAO found that: (1) taxpayers' failure to meet the depende...
Internal Revenue Service Issues
OCG-93-24TR: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.
Pursuant to a congressional request, GAO reviewed major policy, management, and program issues at the Internal Revenue Service (IRS), focusing on: (1) tax system administration; (2) computer system modernization; (3) human resources; (4) the IRS strategic business process; (5) tax gap reduction; (6) financial management; (7) criminal investigation resources management; and (8) calls for a consumpt...
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...
International Taxation: Problems Persist in Determining Tax Effects of Intercompany Prices
GGD-92-89: Published: Jun 15, 1992. Publicly Released: Jul 16, 1992.
Pursuant to a congressional request, GAO provided information on: (1) whether foreign companies underpay income taxes by improperly using transfer pricing; (2) how the Internal Revenue Service (IRS) determines and recovers such underpaid taxes; and (3) possible alternatives for handling transfer pricing.GAO found that: (1) foreign-controlled companies often report lower gross profits, net income,...
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...