Voluntary compliance (51 - 60 of 64 items)
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...
Tax Administration: IRS' Tax Gap Studies
GGD-88-66BR: Published: Mar 25, 1988. Publicly Released: Mar 25, 1988.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) studies on the tax gap, defined as the difference between the amount of income taxes individuals and businesses voluntarily pay and the amount of income taxes individuals and businesses actually owe.GAO found that the IRS 1988 tax gap study differed from its 1983 study in that it: (1) excluded tax...
Tax Administration: Gas Guzzler Tax Compliance Can Be Increased
GGD-87-85: Published: Jul 16, 1987. Publicly Released: Jul 16, 1987.
GAO: (1) discussed the need for improving taxpayer compliance with the gas guzzler excise tax; (2) evaluated Internal Revenue Service (IRS) efforts to enforce the tax; and (3) identified methods for improving taxpayer compliance.GAO sampled independent imports entering the United States through ports in four Customs Service districts from November 1983 through November 1984. GAO found that: (1) le...
Tax Administration: Information Returns Should Increase Proper Reporting of Farm Income
GGD-86-69: Published: Jul 22, 1986. Publicly Released: Jul 22, 1986.
Pursuant to a congressional request, GAO studied the need to improve taxpayer compliance in reporting taxable commodity credit loan and crop insurance income, specifically ways in which the Internal Revenue Service (IRS) could better detect unreported income.GAO found that, in 1982: (1) 7 percent of crop loan and insurance income recipients failed to file federal income tax returns; (2) 77 percent...
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...
House Bill 6300, the Tax Compliance Act of 1982
118387: May 18, 1982
Comments were presented on H.R. 6300, the Tax Compliance Act of 1982. GAO endorses the overall objective of the bill which seeks to: (1) reduce the shortfall in Federal tax revenues attributable to noncompliance with the tax laws; (2) enhance the fairness and credibility of the Nation's tax system; (3) improve and expand information reporting; (4) establish a withholding system for pension payment...
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...
Illegal Tax Protesters Threaten System
GGD-81-83: Published: Jul 8, 1981. Publicly Released: Jul 8, 1981.
GAO reviewed the efforts of the Internal Revenue Service (IRS) to detect and deter illegal tax protesters. The review was based primarily on a random sample of cases identified as protesters in 1978 and 1979 by three IRS districts. IRS defines an illegal tax protester as a person who advocates or participates in a scheme with a broad exposure that results in the illegal underpayment of taxes. To c...
Adequacy of IRS Compliance Resources for FY 1982
115251: May 11, 1981
Effective, efficient, and fair tax administration obviously requires the commitment of adequate resources. There is a trend toward decreasing voluntary compliance with the Nation's tax laws. To stem the trend, a combination of measures is required. These measures include, along with a commitment of additional compliance resources, management improvements and legislative changes. As a result of tax...