Tax Administration: Estimates of the Tax Gap for Service Providers
GGD-95-59
Published: Dec 28, 1994. Publicly Released: Dec 28, 1994.
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Highlights
Pursuant to a congressional request, GAO provided information about the income tax gap for self-employed individuals for tax year 1992, focusing on: (1) nonfarm sole proprietors who provided services; and (2) service providers who may have been misclassified as self-employed.
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ContractorsIncome taxesNoncomplianceSelf-employedService industryTax administrationTax evasionTax lawTax nonpaymentReal property