Tax administration systems (31 - 40 of 71 items)
Internal Revenue Service: Impact of the IRS Restructuring and Reform Act on Year 2000 Efforts
GGD-98-158R: Published: Aug 4, 1998. Publicly Released: Aug 4, 1998.
Pursuant to a congressional request, GAO reviewed the impact of the Senate version of H.R. 2676, the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998, on IRS' year 2000 efforts, focusing on whether: (1) the effective dates in the Senate bill could affect IRS' ability to achieve year 2000 compliance as planned; (2) IRS' year 2000 testing schedule could affect the timeframes for d...
Tax Administration: IRS Inspection Service and Taxpayer Advocate Roles for Ensuring That Taxpayers Are Treated Properly
T-GGD-98-63: Published: Feb 5, 1998. Publicly Released: Feb 5, 1998.
GAO discussed the: (1) adequacy of the Internal Revenue Service's (IRS) controls over the treatment of taxpayers; (2) responsibilities of the Offices of the Chief Inspector (IRS Inspection) and the Department of the Treasury Office of the Inspector General (OIG) in investigating allegations of taxpayer abuse and employee misconduct; (3) organizational placement of IRS Inspection; and (4) role of t...
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 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...
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: IRS Is Improving Its Controls for Ensuring That Taxpayers Are Treated Properly
GGD-96-176: Published: Aug 30, 1996. Publicly Released: Sep 17, 1996.
Pursuant to a congressional request, GAO examined the: (1) adequacy of the Internal Revenue Service's (IRS) controls to protect against abuse of taxpayers; (2) extent of information available concerning abuse allegations received and investigated by IRS, the Department of the Treasury Office of the Inspector General (OIG), and the Department of Justice (DOJ); and (3) OIG role in investigating abus...
Tax Policy and Administration: 1995 Annual Report on GAO's Tax-Related Work
GGD-96-61: Published: Mar 8, 1996. Publicly Released: Mar 8, 1996.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1995, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1995; (2) recommendations made to Congress before and during FY 1995 that remain open; and (3) assignments for which it received authorized access to tax information.GAO noted...
Tax Administration: IRS Faces Challenges in Reorganizing for Customer Service
GGD-96-3: Published: Oct 10, 1995. Publicly Released: Oct 10, 1995.
GAO reviewed the Internal Revenue Service's (IRS) progress in realizing its plan for improving its customer service, focusing on: (1) IRS customer service goals and its plans to meet these goals; (2) the difficulty IRS has in meeting these goals; (3) current management concerns; and (4) important challenges IRS faces.GAO found that: (1) IRS customer service goals are to provide better service to t...
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...
Reducing the Tax Gap: Results of a GAO-Sponsored Symposium
GGD-95-157: Published: Jun 2, 1995. Publicly Released: Jun 2, 1995.
GAO presented the results of its symposium on key taxpayer compliance issues.GAO found that: (1) the federal tax system does not ensure uniform compliance among various groups of taxpayers; (2) major modifications in the current tax system would be required to substantially improve taxpayer compliance with tax laws, such as reducing tax law complexity and extending income tax withholding requireme...