Tax returns (51 - 60 of 120 items)
Taxpayer Compliance: Reducing the Income Tax Gap
T-GGD-95-176: Published: Jun 6, 1995. Publicly Released: Jun 6, 1995.
GAO discussed the income tax gap. GAO noted that: (1) taxpayers voluntarily pay 83 percent of the taxes they owe and 87 percent after Internal Revenue Service (IRS) audits; (2) although the compliance level is relatively high, tax compliance is not uniform among groups of taxpayers; (3) IRS estimates that wage earners report 97 percent of their wages, self-employed report 36 percent of their incom...
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...
Paid Tax Preparers and Tax Software
GGD-95-125R: Published: Apr 14, 1995. Publicly Released: Apr 14, 1995.
GAO reviewed the Internal Revenue Service's (IRS) oversight of paid tax preparers and tax software. GAO noted that: (1) IRS lacks useful data on how paid preparers and tax software affect tax compliance; (2) IRS could improve its oversight of tax preparers if it knew how specific preparer groups affect tax compliance; and (3) while IRS has established testing programs for certain tax software, it...
Telephone Assistance: Adopting Practices Used by Others Would Help IRS Serve More Taxpayers
GGD-95-86: Published: Apr 12, 1995. Publicly Released: Apr 12, 1995.
Pursuant to a legislative requirement and a congressional request, GAO examined the Internal Revenue Service's (IRS) telephone assistance program, focusing on: (1) the nature and extent of taxpayers' accessibility problems; (2) a comparison of IRS practices with those of other organizations providing telephone assistance; and (3) the reasons IRS has been unable to answer more calls.GAO found that...
Tax Administration: IRS Efforts to Improve Forms and Publications
GGD-95-34: Published: Dec 7, 1994. Publicly Released: Dec 7, 1994.
Pursuant to a congressional request, GAO provided information on the accuracy and clarity of the Internal Revenue Service's (IRS) forms and publications, focusing on: (1) the adequacy of the process IRS uses to revise its tax forms; (2) IRS efforts to improve this process; and (3) IRS efforts to increase taxpayer involvement in the process.GAO found that: (1) IRS efforts to provide taxpayers with...
Tax Administration: Data on the Tax Compliance of Sweatshops
GGD-94-210FS: Published: Sep 23, 1994. Publicly Released: Nov 1, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) and two states' efforts to enforce garment and restaurant industry compliance with federal and state tax laws.GAO found that: (1) many sweatshops do not comply with one or more elements of federal or state tax laws; (2) of the 94 garment and restaurant sweatshops reviewed, 84 were penalized for filing returns or...
Tax Administration: Compliance Measures and Audits of Large Corporations Need Improvement
GGD-94-70: Published: Sep 1, 1994. Publicly Released: Oct 17, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP) to audit the largest corporations' tax returns, focusing on: (1) whether large corporations pay all the taxes they owe; (2) the amount of additional taxes collected after appeals and litigation; (3) factors that reduce the amounts collected; and (4) the status of ongoing cha...
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: More Improvement Needed in IRS Correspondence
GGD-94-118: Published: Jun 1, 1994. Publicly Released: Jun 1, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) handling of taxpayer correspondence.GAO found that: (1) IRS has made progress in correcting its correspondence problems by adopting standards for quality and timeliness and by expanding quality reviews of outgoing correspondence; (2) a review at two IRS service centers showed that 15 percent of the responses to...
Tax Policy: Earned Income Tax Credit: Design and Administration Could Be Improved
GGD-93-145: Published: Sep 24, 1993. Publicly Released: Sep 24, 1993.
Pursuant to a congressional request, GAO reviewed the Earned Income Credit (EIC), focusing on: (1) whether EIC meets it objectives; (2) the Internal Revenue Service's (IRS) problems in administering EIC; (3) the distribution of EIC benefits among taxpayers; (4) the extent that EIC offsets the payroll tax; and (5) EIC impact on work incentives.GAO found that: (1) most low-income families are not el...