Income taxes (31 - 40 of 82 items)
Tax Administration: New Compliance Research Effort Is on Track, but Important Work Remains
GAO-02-769: Published: Jun 27, 2002. Publicly Released: Jul 30, 2002.
The U.S. tax system is based on taxpayers voluntarily complying with the tax laws. However, the Internal Revenue Service (IRS) last measured taxpayers' rate of compliance using 1988 tax returns. As time has passed, IRS has become concerned that its ability to understand the effectiveness of its programs and target audits on noncompliant returns has deteriorated, potentially resulting in poorer ser...
Tax Administration: Assessment of IRS' 2001 Tax Filing Season
GAO-02-144: Published: Dec 21, 2001. Publicly Released: Dec 21, 2001.
GAO assessed the Internal Revenue Service's (IRS) performance in the following five key tax filing season activities: (1) processing individual tax returns and refunds, (2) increasing the extent to which individual income tax returns are filed electronically, (3) answering telephone calls and providing quality telephone service, (4) providing accurate and timely face-to-face assistance at its Taxp...
Tax Administration: Nonfiling Among U.S. Citizens Abroad
GGD-98-106: Published: May 11, 1998. Publicly Released: Jun 10, 1998.
Pursuant to a congressional request, GAO provided information on the tax compliance of U.S. citizens residing in foreign countries, focusing on: (1) whether it is possible, given available data, to estimate the prevalence and revenue impact of nonfiling among U.S. citizens residing abroad; (2) factors that may limit the Internal Revenue Service's (IRS) enforcement of the filing requirement or othe...
Tax Administration: IRS' Use of Random Selection in Choosing Tax Returns for Audit
GGD-98-40: Published: Feb 5, 1998. Publicly Released: Mar 2, 1998.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of random audits during fiscal years 1994 through 1996, focusing on the: (1) number of audits selected overall and at random for tax returns filed by all taxpayers and by IRS employees across the nation and in Georgia; (2) profile of the taxpayers subjected to random audits by state, type of taxpayer return,...
Tax Administration: Potential Impact of Alternative Taxes on Taxpayers and Administrators
GGD-98-37: Published: Jan 14, 1998. Publicly Released: Jan 14, 1998.
GAO reviewed alternative tax systems, focusing on: (1) the major differences in design among the tax alternatives; and (2) how the alternatives, by incorporating different design features, may affect the taxpayers' burden of complying with the tax laws and the government's responsibilities for administering those laws.GAO noted that: (1) the alternative tax systems that GAO studied differ in their...
Tax Administration: More Criteria Needed on IRS' Use of Financial Status Audit Techniques
GGD-98-38: Published: Dec 30, 1997. Publicly Released: Dec 30, 1997.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of financial status audit techniques to: (1) estimate how frequently IRS used financial status audit techniques in audits closed in tax years prior to the 1994 initiative (1992 and 1993) and in tax years following the 1994 initiative (1995 and 1996); (2) consider how IRS' need to contact taxpayers for additi...
Taxpayer Compliance: Analyzing the Nature of the Income Tax Gap
T-GGD-97-35: Published: Jan 9, 1997. Publicly Released: Jan 9, 1997.
GAO discussed the income tax gap, the difference between income taxes owed and those voluntarily paid. GAO noted that: (1) the Internal Revenue Service's (IRS) data suggest that U.S. taxpayers voluntarily pay about 83 percent of the income taxes they owe and ultimately pay about 87 percent after IRS enforcement programs; (2) this compliance level, in combination with economic growth, translates in...
Tax Administration: Electronic Filing Falling Short of Expectations
GGD-96-12: Published: Oct 31, 1995. Publicly Released: Nov 20, 1995.
GAO reviewed the Internal Revenue Service's (IRS) plans to maximize electronic filing, focusing on: (1) IRS progress in broadening the use of electronic filing; (2) the availability of data needed to develop an electronic filing strategy; and (3) the implications for IRS if it does not significantly reduce its paper-processing workload.GAO found that: (1) IRS will fall far short of its 2001 goal o...
Tax Administration: Information on IRS' Taxpayer Compliance Measurement Program
GGD-96-21: Published: Oct 6, 1995. Publicly Released: Oct 6, 1995.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) Taxpayer Compliance Measurement Program (TCMP) for tax year 1994, focusing on: (1) how IRS addressed the problems identified in a previous GAO report; (2) how persistent problems affect final TCMP results; (3) other informational sources that IRS could use to target its audits more effectively; an...
Tax Policy and Administration: California Taxes on Multinational Corporations and Related Federal Issues
GGD-95-171: Published: Jul 11, 1995. Publicly Released: Aug 10, 1995.
Pursuant to a congressional request, GAO provided information on: (1) California's experience in conducting formulary apportionment audits of multinational corporations; and (2) issues that would have to be considered before adopting a formulary system at the federal level.GAO found that: (1) under worldwide formulary apportionment, California first had to determine whether California corporations...