Voluntary compliance (71 - 80 of 92 items)
IRS Needs to Implement a Corporate Document Matching Program
T-GGD-91-40: Published: Jun 10, 1991. Publicly Released: Jun 10, 1991.
GAO discussed the feasibility of the Internal Revenue Service (IRS) instituting a document matching program for investment-type income earned by corporations, focusing on: (1) the benefits and costs of such a program; (2) administrative issues; and (3) potential burdens on businesses that file information returns. GAO noted that: (1) IRS data showed that corporate compliance with the tax laws sign...
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' Compliance Programs to Reduce the Tax Gap
T-GGD-91-11: Published: Mar 13, 1991. Publicly Released: Mar 13, 1991.
GAO discussed Internal Revenue Service (IRS) compliance programs to reduce the tax gap. GAO noted that: (1) in 1988, IRS estimated the gross tax gap to be $84.9 billion for 1987 and projected that it would reach $113.7 billion by 1992; (2) IRS estimated that nonfilers accounted for $7 billion and underreporters accounted for $48 billion of the 1987 tax gap; (3) IRS could improve its use of informa...
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 Policy: Options for Civil Penalty Reform
GGD-89-81: Published: Sep 6, 1989. Publicly Released: Oct 11, 1989.
Pursuant to a congressional request, GAO analyzed changes to the civil penalty provisions of the Internal Revenue Code proposed in a congressional bill and an Internal Revenue Service (IRS) report, focusing on whether the economic value of the penalty, its potential coverage, and its assessment criteria could effectively motivate taxpayer compliance and deter noncompliance.GAO found that: (1) both...
Tax Administration: State and Local Compliance With IRS' Information Reporting Requirements
GGD-89-63: Published: May 4, 1989. Publicly Released: May 22, 1989.
In response to a congressional request, GAO reviewed state and local governments' compliance with Internal Revenue Service (IRS) reporting requirements for payments made to independent contractors.GAO found that: (1) most state and local governments' policies and procedures were not in full compliance with IRS requirements because they did not fully understand the requirements; (2) although the go...
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...
Tax Policy: Evaluation of IRS' Refund Offset Study
GGD-88-117: Published: Sep 1, 1988. Publicly Released: Sep 1, 1988.
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) study on refund offsets for delinquent child-support payments to determine whether its methodology supported its conclusions.GAO found that the IRS methodology did not: (1) consider whether differences existed between the offset and nonoffset control groups prior to the offsets; (2) consider whether a nonfil...
Comprehensive Review of Civil Penalties Needed
T-GGD-88-24: Published: Mar 31, 1988. Publicly Released: Mar 31, 1988.
GAO discussed the Internal Revenue Code's (IRC) civil penalty provisions and their enforcement. GAO noted that: (1) IRC contains nearly 150 civil penalties; and (2) the Internal Revenue Service (IRS) assessed almost 27 million penalties totalling over $14 billion in fiscal year 1987. GAO also noted that IRS plans to study its penalty provisions structure through a methodology which: (1) draws heav...