Voluntary compliance (101 - 110 of 186 items)
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...
Tax Systems Modernization: Progress in Achieving IRS' Business Vision
T-GGD-96-123: Published: May 9, 1996. Publicly Released: May 9, 1996.
GAO discussed the Internal Revenue Service's (IRS) progress in achieving its business vision for 2001 and how its Tax Systems Modernization (TSM) supports that vision. GAO noted that: (1) as part of its business vision, IRS will increase the number of returns it receives electronically, consolidate its paper processing operations, and provide return-free filing; (2) without a returns processing st...
Tax Administration: Alternative Strategies to Obtain Compliance Data
GGD-96-89: Published: Apr 26, 1996. Publicly Released: Apr 26, 1996.
GAO assessed the potential effects on the Internal Revenue Service's (IRS) compliance programs of postponing the 1994 Taxpayer Compliance Measurement Program (TCMP) survey and identified some potential short- and long-term TCMP alternatives.GAO found that: (1) IRS postponed the 1994 TCMP because of criticisms and budget constraints; (2) IRS does not know how it will obtain the taxpayer compliance...
Tax System: Issues in Tax Compliance Burden
T-GGD-96-100: Published: Apr 3, 1996. Publicly Released: Apr 3, 1996.
GAO discussed business and individual taxpayers' federal tax compliance burden. GAO noted that: (1) the compliance burden is due to the tax code's complexity, ambiguous language, and frequent changes; (2) many businesses are uncertain about what they must do to comply with the code; (3) recordkeeping, time-consuming calculations, the interplay of state and local tax requirements, and Internal Reve...
Tax Administration: IRS Can Improve Information Reporting for Original Issue Discount Bonds
GGD-96-70: Published: Mar 15, 1996. Publicly Released: Mar 15, 1996.
GAO provided information on the Internal Revenue Service's (IRS) efforts to ensure that taxpayers report investment income earned from bonds sold at original issue discount (OID), focusing on the completeness and use of IRS Publication 1212.GAO found that: (1) IRS asserts that OID bond issuers can rely on Publication 1212 to identify all publicly offered OID bonds and compute OID income, but Publi...
Tax Policy and Administration: 1995 Annual Report on GAO's Tax-Related Work
GGD-96-61: Published: Mar 8, 1996. Publicly Released: Mar 8, 1996.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1995, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1995; (2) recommendations made to Congress before and during FY 1995 that remain open; and (3) assignments for which it received authorized access to tax information.GAO noted...
Tax Administration: IRS Faces Challenges in Reorganizing for Customer Service
GGD-96-3: Published: Oct 10, 1995. Publicly Released: Oct 10, 1995.
GAO reviewed the Internal Revenue Service's (IRS) progress in realizing its plan for improving its customer service, focusing on: (1) IRS customer service goals and its plans to meet these goals; (2) the difficulty IRS has in meeting these goals; (3) current management concerns; and (4) important challenges IRS faces.GAO found that: (1) IRS customer service goals are to provide better service to t...
Tax Administration: Information on IRS' Taxpayer Compliance Measurement Program
GGD-96-21: Published: Oct 6, 1995. Publicly Released: Oct 6, 1995.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) Taxpayer Compliance Measurement Program (TCMP) for tax year 1994, focusing on: (1) how IRS addressed the problems identified in a previous GAO report; (2) how persistent problems affect final TCMP results; (3) other informational sources that IRS could use to target its audits more effectively; an...
IRS Compliance Initiative
AIMD/GGD-95-220R: Published: Aug 3, 1995. Publicly Released: Aug 3, 1995.
Pursuant to a congressional request, GAO examined the Internal Revenue Service's (IRS) compliance with the Chief Financial Officers (CFO) Act and its ability to track revenues under its fiscal year (FY) 1995 Compliance Initiative. GAO noted that IRS: (1) has made progress in resolving its long-standing problems in complying with the CFO Act, but it needs better accounting and reporting of its reve...