Voluntary compliance (111 - 120 of 186 items)
Tax Compliance: 1994 Taxpayer Compliance Measurement Program
T-GGD-95-207: Published: Jul 18, 1995. Publicly Released: Jul 18, 1995.
GAO discussed the Taxpayer Compliance Measurement Program (TCMP), focusing on: (1) its importance; (2) criticisms of TCMP; and (3) the status of the 1994 TCMP. GAO noted that: (1) TCMP is the Internal Revenue Service's (IRS) primary program for gathering data on taxpayer compliance and is used to measure compliance levels, estimate the tax gap, identify compliance issues, select returns for audit,...
Tax Administration: IRS' Partnership Compliance Activities Could Be Improved
GGD-95-151: Published: Jun 16, 1995. Publicly Released: Jun 16, 1995.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) partnership compliance activities, focusing on the: (1) extent of partnership compliance with tax laws; and (2) steps IRS could take to improve partnership compliance.GAO found that: (1) the most current partnership compliance data showed that individual partners owed an additional $2.4 billion in taxes in 1982;...
International Taxation: Transfer Pricing and Information on Nonpayment of Tax
GGD-95-101: Published: Apr 13, 1995. Publicly Released: May 11, 1995.
Pursuant to a congressional request, GAO provided information regarding transfer pricing issues and foreign-controlled corporations' (FCC) and U.S.-controlled corporations' (USCC) tax compliance, focusing on: (1) the Internal Revenue Service's (IRS) handling of transfer pricing issues through its examinations, appeals, and litigation functions; and (2) IRS use of available regulatory and procedura...
Options Reporting to IRS
GGD-95-145R: Published: May 5, 1995. Publicly Released: May 5, 1995.
Pursuant to a congressional request, GAO provided information on possible options reporting to the Internal Revenue Service (IRS), focusing on: (1) issues to be considered in reporting such information; (2) how such information would be used; and (3) how much revenue could be generated from options reporting. GAO noted that: (1) IRS does not require options reporting because of its complex nature...
Tax Policy and Administration: 1994 Annual Report on GAO's Tax-Related Work
GGD-95-66: Published: Feb 16, 1995. Publicly Released: Feb 16, 1995.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration issues during fiscal year (FY) 1994, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1994; (2) recommendations made to Congress before and during FY 1994 that remain open; and (3) assignments for which GAO received authorized access to tax information.G...
Tax Administration: Tax Compliance Initiatives and Delinquent Taxes
T-GGD-95-74: Published: Feb 1, 1995. Publicly Released: Feb 1, 1995.
GAO discussed the Internal Revenue Service's (IRS) compliance initiatives and progress in collecting tax debts. GAO noted that: (1) IRS estimated that taxpayers failed to pay $127 billion in income taxes in 1992, but the tax-gap estimate did not include other delinquent taxes; (2) IRS audited less than 1 percent of fiscal year (FY) 1993 income tax returns and pursued less than 37 percent of the id...
Tax Compliance: Status of the Tax Year 1994 Compliance Measurement Program
GGD-95-39: Published: Dec 30, 1994. Publicly Released: Dec 30, 1994.
GAO reviewed the Internal Revenue Service's (IRS) Taxpayer Compliance Measurement Program (TCMP), focusing on: (1) program plans for tax year 1994; and (2) the plans' potential effects on measuring taxpayer compliance.GAO found that: (1) the 1994 TCMP survey will differ significantly from previous surveys and include over 150,000 tax returns from individuals, small corporations, partnerships, and...
Tax Administration: Process Used to Revise the Federal Employment Tax Deposit Regulations
GGD-95-8: Published: Dec 29, 1994. Publicly Released: Dec 29, 1994.
Pursuant to a congressional request, GAO reviewed the revised federal employment tax deposit regulations issued by the Department of the Treasury and the Internal Revenue Service (IRS) on September 24, 1992, focusing on: (1) whether the Treasury and IRS developed the regulations by applying principles from the IRS Compliance 2000 initiative; (2) how the revision process could be improved; and (3)...
Tax System Burden: Tax Compliance Burden Faced by Business Taxpayers
T-GGD-95-42: Published: Dec 9, 1994. Publicly Released: Dec 9, 1994.
GAO discussed taxpayer compliance burden, focusing on the sources of compliance burden for business taxpayers and the reliability of burden cost estimates. GAO noted that: (1) the complexity of the Internal Revenue Code, compounded by the changes made to the code, is the driving force behind federal tax compliance burden; (2) a reliable estimate of the overall costs of tax compliance is not curren...
Tax Administration: Improving Independent Contractor Compliance with Tax Laws
T-GGD-94-194: Published: Aug 4, 1994. Publicly Released: Aug 4, 1994.
GAO discussed how health care reform would affect independent contractors' compliance with tax laws. GAO noted that: (1) implementing a health care reform plan that forces employers to pay the majority of their employees' health insurance premiums could lead to many employers reclassifying their employees as independent contractors; (2) a large-scale reclassification of employees could jeopardize...