Voluntary compliance (21 - 30 of 64 items)
Understanding the Tax Reform Debate: Background, Criteria, and Questions
GAO-05-1009SP: Published: Sep 1, 2005. Publicly Released: Sep 1, 2005.
Taxes are necessary because they fund the services provided by government. In 2005, Americans will pay about $2.1 trillion in combined federal taxes, including income, payroll, and excise taxes, or about 16.8 percent of gross domestic product. Beyond funding government, the federal tax system has profound effects on the economy as a whole and on individual taxpayers, both for today and tomorrow. T...
Tax Administration: IRS Is Implementing the National Research Program as Planned
GAO-03-614: Published: Jun 16, 2003. Publicly Released: Jul 16, 2003.
The Internal Revenue Service (IRS) needs up-to-date information on voluntary compliance in order to assess and improve its programs. IRS's last detailed study of voluntary compliance was done in the late 1980s, so the compliance information IRS is using today is not current. IRS is now carrying out the National Research Program (NRP), through which IRS auditors are reviewing about 47,000 randomly...
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: IRS' Efforts to Serve Small Business Taxpayers
T-GGD-00-138: Published: May 23, 2000. Publicly Released: May 23, 2000.
Pursuant to a congressional request, GAO discussed the factors that complicate small businesses' efforts to comply with the tax laws and the Internal Revenue Service's (IRS) efforts to provide better service to small businesses and self-employed taxpayers.GAO noted that: (1) several factors have complicated the interactions between small businesses and IRS; (2) small businesses are more likely tha...
Tax Administration: IRS Is Working to Improve Its Estimates of Compliance Burden
GGD-00-11: Published: May 22, 2000. Publicly Released: May 23, 2000.
Pursuant to a congressional request, GAO provided information on the status of the Internal Revenue Service's (IRS) efforts to improve its estimates of taxpayer compliance burden, focusing on: (1) IRS' overall strategy to improve its methodology for estimating compliance burden; (2) what IRS has done to begin implementing its overall strategy and how IRS expects this to improve its methodology; an...
IRS Modernization: Business Practice, Performance Management, and Information Technology Challenges
T-GGD/AIMD-00-144: Published: Apr 10, 2000. Publicly Released: Apr 10, 2000.
Pursuant to a congressional request, GAO discussed the Internal Revenue Service's (IRS) modernization efforts, focusing on the business practice, performance management, and information technology challenges IRS faces.GAO noted that: (1) IRS acknowledges that it will need to do more than make marginal improvements in the efficiency and effectiveness of its current business practices; (2) according...
Tax Administration: IRS' Use of Nonaudit Contacts
GGD-00-7: Published: Mar 16, 2000. Publicly Released: Mar 16, 2000.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) use of nonaudit contacts with taxpayers, focusing on: (1) the frequency of use, variation in timing, and types of taxpayer responses for three major types of nonaudit contacts; and (2) analyzing the IRS' use of data from the three types of nonaudit contacts to improve compliance and service to tax...
Tax Administration: IRS' 1999 Tax Filing Season
GGD-00-37: Published: Dec 15, 1999. Publicly Released: Dec 15, 1999.
Pursuant to a congressional request, the GAO discussed the Internal Revenue Service's (IRS) performance during the 1999 tax filing season, focusing on: (1) telephone service; (2) availability of walk-in services; (3) other taxpayer service efforts; (4) Earned Income Credit (EIC) noncompliance; (5) electronic filing; (6) implementation of recent tax law changes; and (7) implementation of a new retu...
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 Policy and Administration: 1996 Annual Report on GAO's Tax-Related Work
GGD-97-122: Published: Jul 1, 1997. Publicly Released: Jul 1, 1997.
GAO summarized the studies it issued during fiscal year 1996 to Congress and the Internal Revenue Service (IRS) and the statements it made before Congress and the National Commission on Restructuring the Internal Revenue Service.GAO noted that it published 50 reports in 6 broad areas: (1) IRS management and budget; (2) individual and business tax issues; (3) customer service; (4) submission proces...