Voluntary compliance (51 - 60 of 64 items)
Tax Policy and Administration: 1992 Annual Report on GAO's Tax-Related Work
GGD-93-68: Published: Mar 31, 1993. Publicly Released: Mar 31, 1993.
Pursuant to a legislative requirement, GAO provided information on tax policy and administration during fiscal year (FY) 1992, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1992; (2) recommendations made to Congress before and during FY 1992 that remain open; and (3) assignments for which GAO received authorized access to tax information.GAO not...
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...
IRS Performance Measures
AFMD-93-23R: Published: Nov 5, 1992. Publicly Released: Nov 5, 1992.
Pursuant to a legislative requirement, GAO reviewed the Internal Revenue Service's (IRS) performance indicators and measures for its first annual financial statement under the Chief Financial Officers Act. GAO found that IRS: (1) sought to link performance measures to its three primary business objectives of increasing voluntary compliance, reducing taxpayers' burden, and improving customer satisf...
Tax Administration: Benefits of a Corporate Document Matching Program Exceed the Costs
GGD-91-118: Published: Sep 27, 1991. Publicly Released: Oct 3, 1991.
Pursuant to a congressional request, GAO analyzed issues on the feasibility of an Internal Revenue Service (IRS) document matching program for payments to corporations, focusing on: (1) what legislative actions Congress needs to take; and (2) how IRS can reduce the program's burden on the business community.GAO believes that Congress: (1) and IRS could reduce the burden of a corporate matching sys...
Management Challenges Facing IRS
T-GGD-91-20: Published: Jun 25, 1991. Publicly Released: Jun 25, 1991.
GAO discussed management challenges facing the Internal Revenue Service (IRS), focusing on: (1) trends in the accounts receivable inventory; (2) strategic planning; (3) financial management; (4) compliance initiatives; and (5) tax system modernization efforts. GAO noted that: (1) while IRS made significant strides in developing information on its accounts receivable, the inventory continued to inc...
IRS' Compliance Programs to Reduce the Tax Gap
T-GGD-91-11: Published: Mar 13, 1991. Publicly Released: Mar 13, 1991.
GAO discussed Internal Revenue Service (IRS) compliance programs to reduce the tax gap. GAO noted that: (1) in 1988, IRS estimated the gross tax gap to be $84.9 billion for 1987 and projected that it would reach $113.7 billion by 1992; (2) IRS estimated that nonfilers accounted for $7 billion and underreporters accounted for $48 billion of the 1987 tax gap; (3) IRS could improve its use of informa...
IRS' Accounts Receivable Inventory
T-GGD-90-60: Published: Aug 1, 1990. Publicly Released: Aug 1, 1990.
GAO discussed the Internal Revenue Service's (IRS) growing accounts receivable inventory. GAO noted that: (1) the reported amount of money owed the federal government in assessed but unpaid taxes grew from $24 billion in 1983 to $66 billion in 1989; (2) IRS failure to collect billions of dollars in delinquent taxes could result in significant tax revenue losses and could have a serious negative im...
Tax Administration: Missing Independent Contractors' Information Returns Not Always Detected
GGD-89-110: Published: Sep 8, 1989. Publicly Released: Oct 12, 1989.
Pursuant to a congressional request, GAO reviewed whether Internal Revenue Service (IRS) examinations effectively identified businesses that failed to file information returns for payments made to independent contractors.GAO found that: (1) IRS examinations of business tax returns did not effectively identify businesses that failed to file required information returns on contractor payments; (2) r...
Tax Policy: Economic, Administrative, and Taxpayer Compliance Aspects of a Gross Income Tax
GGD-89-36: Published: Feb 16, 1989. Publicly Released: Feb 16, 1989.
In response to a congressional request, GAO reviewed Department of the Treasury and Congressional Research Service (CRS) tax policy literature and studies to: (1) identify the general economic effects of the proposed gross income tax; and (2) compare certain administrative and taxpayer compliance aspects of the tax with the current tax system.GAO found that a gross income tax system would: (1) red...
Tax Administration: The Federal/State Tax Information Exchange Program
GGD-86-8: Published: Dec 13, 1985. Publicly Released: Dec 13, 1985.
GAO reviewed the Federal/State Tax Information Exchange Program to determine how well the Internal Revenue Service (IRS) and the states use this program in their efforts to increase the level of voluntary compliance with the tax laws.GAO found that: (1) IRS and the states were using some but not all of the tax data that they were exchanging; (2) in about 22 percent of the adjustment cases which IR...