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Tax Compliance: Status of the Tax Year 1994 Compliance Measurement Program

GGD-95-39 Published: Dec 30, 1994. Publicly Released: Dec 30, 1994.
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Highlights

GAO reviewed the Internal Revenue Service's (IRS) Taxpayer Compliance Measurement Program (TCMP), focusing on: (1) program plans for tax year 1994; and (2) the plans' potential effects on measuring taxpayer compliance.

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Topics

Tax Policy and Administration
Data collectionInformation systemsPlanningStatistical methodsSurveysTax administrationTax return auditsTaxpayersVoluntary complianceRegulatory noncompliance