Voluntary compliance (51 - 60 of 70 items)
Tax Policy and Administration: Improvements for More Effective Tax-Exempt Bond Oversight
GGD-93-104: Published: May 10, 1993. Publicly Released: May 28, 1993.
Pursuant to a congressional request, GAO reviewed: (1) the Internal Revenue Service's (IRS) role in ensuring compliance with tax-exempt bond provisions; and (2) policy changes that could enhance IRS ability to increase compliance with these provisions.GAO found that: (1) IRS tax-exempt bond oversight relies on traditional enforcement activities such as voluntary compliance, review board regulation...
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 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...
Tax Administration: Expanded Reporting on Seller-Financed Mortgages Can Spur Tax Compliance
GGD-91-38: Published: Mar 29, 1991. Publicly Released: May 6, 1991.
Pursuant to a congressional request to assist the Internal Revenue Service (IRS) in increasing taxpayer compliance, GAO reviewed buyers' and sellers' reporting of interest payments made or received under seller-financed mortgages (SFM).GAO found that, according to an IRS study: (1) some taxpayers failed to correctly report SFM interest paid or received; (2) in one service area, IRS enforcement eff...
IRS' Efforts to Ensure Corporate Tax Compliance
T-GGD-91-21: Published: Apr 17, 1991. Publicly Released: Apr 17, 1991.
GAO discussed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP) to audit large corporations. GAO noted that: (1) between 1982 and 1992, the corporate tax gap will have grown over 3 times faster than the individual tax gap; (2) small corporations voluntarily paid 61 percent of the tax they owed in 1987, compared to 82 percent in 1980; (3) reasons for the decline in complian...
Tax Administration: Profiles of Major Components of the Tax Gap
GGD-90-53BR: Published: Apr 4, 1990. Publicly Released: Apr 19, 1990.
Pursuant to a congressional request, GAO assessed the Internal Revenue Service's (IRS) gross tax gap estimates for 1987.GAO found that: (1) for 1987, IRS estimated the tax gap to be $84.9 billion; (2) sole proprietors underpaid 23 percent of their tax liability, which reflected both unreported income and overstated business reductions; (3) informal suppliers failed to report $7.7 billion in income...
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: Status of IRS' Studies of the Refund Offset Program
GGD-89-60: Published: Apr 25, 1989. Publicly Released: Apr 25, 1989.
Pursuant to a legislative requirement, GAO studied the effects of the Internal Revenue Service's (IRS) Refund Offset Program on voluntary tax compliance, focusing on: (1) IRS improvements to its methodology; and (2) ways to make future studies more precise.GAO found that: (1) IRS improved its studies of the effects of offsetting refunds on taxpayer compliance by incorporating previous filing behav...
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...