Small Business Tax Compliance Burden
GGD-99-96R
Published: May 05, 1999. Publicly Released: May 05, 1999.
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Highlights
Pursuant to a congressional request, GAO reviewed the tax compliance burdens of small business taxpayers, focusing on: (1) why the Internal Revenue Service's (IRS) compliance burden estimates are not reliable; (2) why the relationship of the no-change rates to audit rates for small businesses and other individuals is difficult to determine; and (3) why IRS has limited information on its interactions with small businesses.
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Auditing proceduresAuditing standardsData integrityFinancial recordsReporting requirementsSmall businessTax administration systemsTax lawTax return auditsTaxpayers