Tax Administration:

Information on IRS' International Tax Compliance Activities

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

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

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.

Mar 1, 2021

Jan 14, 2021

Nov 18, 2020

Nov 9, 2020

Oct 19, 2020

Sep 23, 2020

Aug 31, 2020

Jun 29, 2020

Jun 16, 2020

May 1, 2020

Looking for more? Browse all our products here