Tax administration systems (61 - 70 of 71 items)
Tax Administration: IRS' Abusive Tax Shelter Efforts Need Improvement
GGD-88-69: Published: Jul 25, 1988. Publicly Released: Jul 25, 1988.
In response to a congressional request, GAO examined the Internal Revenue Service's (IRS) legislatively mandated efforts to curtail abusive tax shelters, focusing on the effectiveness of: (1) the tax shelter registration abusive shelter detection team programs in identifying abusive tax shelters; and (2) IRS efforts to administer penalties.GAO found that: (1) the registration program did not provi...
Tax Administration: Investigating Illegal Income--Success Uncertain, Improvements Needed
GGD-88-61: Published: Apr 25, 1988. Publicly Released: Apr 25, 1988.
In response to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Special Enforcement Program (SEP), which IRS uses to investigate tax law violations and potential taxable income related to illegal activities, to identify: (1) the law enforcement results and tax revenues generated from program operations; and (2) management improvements that could enhance program operations...
IRS/Treasury: Tax Withholding Systems Used by U.S. Tax Treaty Partners
GGD-87-118FS: Published: Sep 11, 1987. Publicly Released: Sep 17, 1987.
In response to a congressional request, GAO provided information on the types of withholding systems that U.S. tax treaty partners use when taxing passive income that their citizens earn.GAO found that: (1) most U.S. citizens and foreigners who reside in countries without tax treaties were evading the withholding tax on certain U.S.-source income through false residency claims; and (2) the Departm...
Tax Policy: Competition Between Taxable Businesses and Tax-Exempt Organizations
GGD-87-40BR: Published: Feb 27, 1987. Publicly Released: Mar 9, 1987.
In response to a congressional request, GAO provided information relating to competition between taxable businesses and tax-exempt organizations in providing similar services, including: (1) the evolution and growth of the tax-exempt community; (2) various legislative and administrative efforts that address the competition issue; and (3) concerns of selected taxable businesses and tax-exempt organ...
Tax Policy: Congress Should Further Restrict Use of the Completed Contract Method
GGD-86-34: Published: Jan 17, 1986. Publicly Released: Feb 7, 1986.
In response to a congressional request, GAO developed and analyzed data on the extent to which manufacturing and construction contractors use the completed contract method to defer federal taxes to determine whether continued use of the method is justified.Contractors have justified the use of the completed contract method of accounting on the basis that, due to inherent uncertainties in their tra...
The Administration's Fiscal 1986 Budget Request for the Internal Revenue Service
126814: Apr 29, 1985
Testimony was given concerning the tax administration operations and activities which GAO has reviewed for the past several years. GAO found that, while improvements allow the Internal Revenue Service (IRS) to make its existing resources more efficient, it needs additional resources to effectively administer the nation's tax system. The IRS workload continues to increase due to: (1) a decline in v...
Federal Government Efforts To Prevent Tax Treaty Abuses
123384: Feb 28, 1984
GAO discussed Department of the Treasury and Internal Revenue Service efforts to prevent abuses of bilateral income tax treaties by non-U.S. residents. Previous studies indicated that Treasury may be losing hundreds of millions of dollar annually as a result of tax treaty abuse. GAO studied the withholding tax systems used by three nations and identified several alternatives to the present U.S. ta...
Uncertainties About the Definition and Scope of the Property Concept May Reduce Windfall Profit Tax Revenues
GGD-82-48: Published: May 13, 1982. Publicly Released: May 13, 1982.
GAO surveyed the Treasury Department's and Internal Revenue Service's (IRS) administration of the Crude Oil Windfall Profit Tax Act of 1980. The Act contains a target revenue amount to be collected over an approximate 10-year period. The basic determinant of the windfall profit tax rate is property, a concept incorporated into the Act by reference to the Department of Energy (DOE) regulations. Thu...
Senate Bill 2198, Taxpayer Compliance Improvement Act of 1982
117850: Mar 22, 1982
GAO discussed the problem of the income tax compliance gap and the need for Senate Bill 2198, the Taxpayer Compliance Improvement Act of 1982. This bill seeks to reduce the shortfall in Federal tax revenues by focusing on noncompliance attributable to some types of unreported income, the most serious IRS compliance problem. IRS must strive to achieve the highest possible degree of voluntary compli...
Improved Planning for Developing and Selecting IRS Criminal Tax Cases Can Strengthen Enforcement of Federal Tax Laws
GGD-80-9: Published: Nov 6, 1979. Publicly Released: Nov 21, 1979.
The Internal Revenue Service (IRS) must use its agents as efficiently as possible to carry out a balanced effective enforcement program. It tries to balance cases among all types of violations in many income tax brackets, occupations, and geographical locations. This report discussed the need for better planning to enhance the productivity of criminal case development and selection activities.The...