Tax Administration: IRS' Tax Gap Studies
GGD-88-66BR
Published: Mar 25, 1988. Publicly Released: Mar 25, 1988.
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Highlights
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.
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Income statisticsIncome taxesProjectionsReporting requirementsStatistical methodsTax lawTax nonpaymentTax returnsVoluntary complianceTaxes