Tax Administration:

Information on IRS' International Tax Compliance Activities

GGD-94-96FS: Published: Jun 27, 1994. Publicly Released: Jul 27, 1994.

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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 resources to increase foreign-controlled corporation (FCC) examinations and to initiate and expand its Advance Pricing Agreement (APA) program, and performed 31 percent fewer examinations of non-FCC tax returns; (2) IRS uses many indicators to measure the effectiveness of its international tax compliance activities; (3) in examinations, IRS compares the additional tax recommended by international examiners with the number of staff hours used to do the examinations; (4) in the appeals process, IRS uses the amounts sustained by IRS appeals as recommended tax adjustments; and (5) IRS has recently developed over 30 measures to more systematically reflect its objectives of increasing voluntary compliance, reducing taxpayer burden, and improving productivity.

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