Voluntary compliance (41 - 50 of 64 items)
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...
Tax Administration: Analysis of IRS' Budget Request for Fiscal Year 1995
GGD-94-129: Published: Apr 20, 1994. Publicly Released: Apr 20, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) fiscal year 1995 budget request.GAO found that: (1) IRS will not be able to fully utilize its fiscal year (FY) 1994 appropriation to implement compliance initiatives because it is expected to have significant budget shortfalls due to unfunded locality pay increase and other unfunded labor costs; (2) IRS expects...
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...
Tax Administration: Changes Needed to Cope With Growth in Offer in Compromise Program
GGD-94-47: Published: Dec 23, 1993. Publicly Released: Jan 25, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Offer in Compromise Program, focusing on: (1) IRS emphasis on the program as a collection tool and a means to encourage future compliance; (2) the variability in program use among IRS district offices; and (3) changes IRS needs to make in light of the program's fast growth.GAO found that: (1) IRS has not demonst...
Tax Administration: Computer Matching Could Identify Overstated Business Deductions
GGD-93-133: Published: Aug 13, 1993. Publicly Released: Sep 16, 1993.
Pursuant to a congressional request, GAO provided information on small corporations' deduction reporting and the potential benefits the Internal Revenue Service (IRS) could achieve if it implemented a reverse matching program.GAO found that: (1) IRS could generate significant tax revenues and derive major benefits if it developed a reverse matching program to identify businesses that underreport i...
Tax Administration: Trends for Certain IRS Programs
GGD-93-102FS: Published: May 26, 1993. Publicly Released: May 26, 1993.
Pursuant to a congressional request, GAO reported the results of its work to develop trend data for various Internal Revenue Service (IRS) programs, including: (1) mission-related indicators that IRS has traditionally used; (2) IRS key enforcement programs; and (3) IRS taxpayer service and tax return processing activities.GAO found that: (1) resource, workload, and output indicators reflect the le...
Tax Administration: IRS Activities to Increase Compliance of Overseas Taxpayers
GGD-93-93: Published: May 18, 1993. Publicly Released: May 18, 1993.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to improve overseas taxpayers' tax compliance.GAO found that: (1) IRS efforts to encourage overseas taxpayers' voluntary compliance included reducing taxpayer filing burden, increasing taxpayer education, and improving enforcement efforts; (2) IRS was unable to assess the extent of overseas taxpayer nonc...
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; (...
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...