Voluntary compliance (11 - 20 of 49 items)
Tax Compliance: Better Compliance Data and Long-term Goals Would Support a More Strategic IRS Approach to Reducing the Tax Gap
GAO-05-753: Published: Jul 18, 2005. Publicly Released: Aug 17, 2005.
According to the Internal Revenue Service (IRS), a gap arises each year between what taxpayers pay accurately and on time in taxes and what they should pay under the law. The tax gap is composed of underreporting of tax liabilities on tax returns, underpaying of taxes due from filed returns, and nonfiling of required tax returns altogether or on time. GAO was asked to provide information on (1) th...
Internal Revenue Service: Unpaid Taxes of Federal Workers and Annuitants
GAO-01-195: Published: Jun 14, 2001. Publicly Released: Jun 14, 2001.
Voluntary compliance with tax laws, the foundation of the U.S. tax system, could be undermined if the public perceives that federal workers and former federal workers successfully evade their tax obligations. Internal Revenue Service (IRS) records indicate that federal workers and annuitants, and IRS workers in particular, appear to be more compliant in meeting their tax responsibilities than the...
IRS Seizures: Needed for Compliance but Processes for Protecting Taxpayer Rights Have Some Weaknesses
GGD-00-4: Published: Nov 29, 1999. Publicly Released: Jan 3, 2000.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of seizure authority, focusing on whether: (1) IRS targeted the most noncompliant taxpayers; (2) IRS brought affected taxpayers into compliance; (3) IRS exercised appropriate discretion in conducting seizures; and (4) IRS' implementation of the IRS Restructuring and Reform Act of 1998 would address any weakn...
Tax Administration: Billions in Self-Employment Taxes Are Owed
GGD-99-18: Published: Feb 19, 1999. Publicly Released: Mar 23, 1999.
Pursuant to a congressional request, GAO provided information on: (1) the number and characteristics of self-employed taxpayers who receive social security credit for self-employment earnings when they are delinquent in paying the self-employment taxes on those earnings; (2) why self-employed taxpayers who have not paid their self-employment taxes are allowed to receive social security credit; and...
Internal Revenue Service: Composition and Collectibility of Unpaid Assessments
AIMD-99-12: Published: Oct 29, 1998. Publicly Released: Nov 30, 1998.
Pursuant to a congressional request, GAO provided information on the composition and collectibility of the Internal Revenue Service's (IRS) September 30, 1997, balance of unpaid assessments.GAO noted that: (1) most of IRS' $214 billion in unpaid assessments as of September 30, 1997, are not taxes receivable and are not collectible; (2) of this balance, $76 billion, or 36 percent, consists of write...
Tax Administration: Nonfiling Among U.S. Citizens Abroad
GGD-98-106: Published: May 11, 1998. Publicly Released: Jun 10, 1998.
Pursuant to a congressional request, GAO provided information on the tax compliance of U.S. citizens residing in foreign countries, focusing on: (1) whether it is possible, given available data, to estimate the prevalence and revenue impact of nonfiling among U.S. citizens residing abroad; (2) factors that may limit the Internal Revenue Service's (IRS) enforcement of the filing requirement or othe...
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: Audit Trends and Results for Individual Taxpayers
GGD-96-91: Published: Apr 26, 1996. Publicly Released: May 22, 1996.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) audits of individual taxpayers, focusing on: (1) IRS audit rates for individual returns; and (2) the overall results of IRS most recent audits of individual returns.GAO found that: (1) while the audit rate for individuals decreased between fiscal years (FY) 1988 and 1993 from 1.57 percent to .92 percent, it incr...
Internal Revenue Service: Results of Nonfiler Strategy and Opportunities to Improve Future Efforts
GGD-96-72: Published: May 13, 1996. Publicly Released: May 13, 1996.
GAO reviewed the results of the Internal Revenue Service's (IRS) Nonfiler Strategy and opportunities to improve any similar future efforts.GAO found that: (1) IRS actions to achieve its Nonfiler Strategy's goals included deploying examination staff to work on nonfiler cases, increasing other IRS functions' emphasis on nonfiler activities, eliminating old cases from inventory, establishing cooperat...