Tax administration (71 - 80 of 111 items)
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 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...
Tax Administration: Information on IRS' International Tax Compliance Activities
GGD-94-96FS: Published: Jun 27, 1994. Publicly Released: Jul 27, 1994.
Pursuant to a congressional request, GAO reviewed how: (1) the Internal Revenue Service (IRS) uses additional resources allocated to international compliance activities; and (2) IRS measures the effectiveness of its international tax compliance activities.GAO found that: (1) from fiscal year (FY) 1990 to 1993, IRS devoted more resources to international tax compliance activities, used its resource...
Feasibility of a Meter to Capture Business Income
GGD-94-158R: Published: Jun 7, 1994. Publicly Released: Jun 7, 1994.
Pursuant to a congressional request, GAO analyzed the potential revenue, costs, and feasibility of using business income meters to capture business income for tax purposes. GAO noted that: (1) the proposal lacks many details and relies on untested and relatively optimistic assumptions; (2) the assumptions include government support and tax integration at all levels, sustained customer participatio...
Tax Policy and Administration: 1993 Annual Report on GAO Tax-Related Work
GGD-94-82: Published: Mar 31, 1994. Publicly Released: Mar 31, 1994.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1993, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1993; (2) recommendations made to Congress before and during FY 1993 that remain open; and (3) assignments for which GAO received authorized access to tax information.GAO note...
Corporate Taxes: Many Benefits and Few Costs to Reporting Net Operating Loss Carryover
GGD-93-131: Published: Sep 23, 1993. Publicly Released: Oct 25, 1993.
Pursuant to a congressional request, GAO provided information on corporate net operating losses (NOL), focusing on: (1) corporate NOL carryovers from past years; (2) Internal Revenue Service (IRS) taxpayer instructions on how to use NOL carryovers; (3) an IRS proposal to modify corporate tax returns to include the reporting of NOL carryover amounts; and (4) IRS enforcement efforts on NOL and net o...
Tax Administration: Improving Compliance With Real Estate Tax Deductions
T-GGD-93-46: Published: Sep 21, 1993. Publicly Released: Sep 21, 1993.
GAO discussed the need to improve taxpayer compliance with real estate tax deduction law, focusing on: (1) nondeductible payments such as user fees; (2) the confusion over what is and is not deductible; and (3) the simplification of tax documents and redirection of enforcement efforts by the Internal Revenue Service (IRS). GAO noted that: (1) taxpayers overstated their real estate tax deductions b...
GGD-93-55R: Published: Jul 22, 1993. Publicly Released: Jul 22, 1993.
Pursuant to a congressional request, GAO reviewed the reporting of interest payments on an Internal Revenue Service (IRS) form when the same information is reported on annual cumulative bank statements. GAO noted that: (1) the Interest and Dividend Tax Compliance Act of 1983 requires that payors provide payees with information on interest payments on separate, specified forms that contain no other...