Voluntary compliance (91 - 100 of 186 items)
Tax Administration: IRS' 1999 Tax Filing Season
GGD-00-37: Published: Dec 15, 1999. Publicly Released: Dec 15, 1999.
Pursuant to a congressional request, the GAO discussed the Internal Revenue Service's (IRS) performance during the 1999 tax filing season, focusing on: (1) telephone service; (2) availability of walk-in services; (3) other taxpayer service efforts; (4) Earned Income Credit (EIC) noncompliance; (5) electronic filing; (6) implementation of recent tax law changes; and (7) implementation of a new retu...
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 Policy and Administration Issue Area Plan: Fiscal Years 1999-2000
IAP-99-16: Published: Nov 1, 1998. Publicly Released: Nov 1, 1998.
GAO provided information on its Tax Policy and Administration issue area plan for fiscal years 1999 through 2000.GAO plans to assess: (1) the Internal Revenue Service's (IRS) management and budget processes; (2) IRS' accounts receivable and collection activities; (3) IRS' treatment of individual taxpayers; (4) compliance programs and burdens for business taxpayers; (5) IRS' customer service functi...
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...
Tax Policy and Administration Issue Area Plan--Fiscal Years 1998-1999
IAP-97-16: Published: Jul 1, 1997. Publicly Released: Jul 1, 1997.
GAO provided information on its Tax Policy and Administration issue area plan for fiscal years 1998 through 1999.GAO plans to assess: (1) the Internal Revenue Service's (IRS) efforts to link performance measures and budgeting; (2) IRS' restructuring alternatives; (3) ways to simplify the estimated tax rules; (4) IRS' plans to increase voluntary compliance and prevent noncompliance through research...
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: Employment Taxes and Small Business
T-GGD-97-21: Published: Nov 8, 1996. Publicly Released: Nov 8, 1996.
GAO discussed the impact of various employment tax laws and regulations on small businesses hiring their first employees and all employees thereafter. GAO noted that: (1) employment tax compliance can be particularly burdensome to employers because of multiple federal, state, and local taxes; (2) each tax generally requires it own unique set of rules, regulations, and exceptions, which makes compl...
Tax Research: IRS Has Made Progress but Major Challenges Remain
GGD-96-109: Published: Jun 5, 1996. Publicly Released: Jun 5, 1996.
GAO reviewed the Internal Revenue Service's (IRS) tax compliance research program, focusing on: (1) the success IRS has had with its new research approach; and (2) IRS ability to implement lessons learned from its Compliance 2000 initiative.GAO found that: (1) IRS implemented its new compliance research approach to address concerns over taxpayer noncompliance and the large gap between income taxes...