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Author: Publisher: DIANE Publishing ISBN: 1428945954 Category : Languages : en Pages : 160
Book Description
For the last several years, Congress and others have been concerned about declines in the Internal Revenue Service's (IRS) compliance and collection programs. Many view these programs-such as audits to determine whether taxpayers have accurately reported the amount of taxes that they owe and collection follow-up with taxpayers who have not paid what is owed-as critical for maintaining the public's confidence in our tax system. Taxpayers' willingness to voluntarily comply with the tax laws depends in part on their confidence that their friends, neighbors, and business competitors are paying their share of taxes. As we previously reported, some declines in compliance and collection programs have been dramatic. 1 For example, from fiscal year 1996 to fiscal year 2000, the number of individual tax returns audited by IRS declined by over 60 percent. Furthermore, IRS was unable to pursue many delinquent taxpayers, deferring collection action on billions of dollars in unpaid taxes.
Author: Publisher: DIANE Publishing ISBN: 1428945954 Category : Languages : en Pages : 160
Book Description
For the last several years, Congress and others have been concerned about declines in the Internal Revenue Service's (IRS) compliance and collection programs. Many view these programs-such as audits to determine whether taxpayers have accurately reported the amount of taxes that they owe and collection follow-up with taxpayers who have not paid what is owed-as critical for maintaining the public's confidence in our tax system. Taxpayers' willingness to voluntarily comply with the tax laws depends in part on their confidence that their friends, neighbors, and business competitors are paying their share of taxes. As we previously reported, some declines in compliance and collection programs have been dramatic. 1 For example, from fiscal year 1996 to fiscal year 2000, the number of individual tax returns audited by IRS declined by over 60 percent. Furthermore, IRS was unable to pursue many delinquent taxpayers, deferring collection action on billions of dollars in unpaid taxes.
Author: United States Government Accountability Office Publisher: Createspace Independent Publishing Platform ISBN: 9781984999047 Category : Languages : en Pages : 46
Book Description
Tax Administration: Impact of Compliance and Collection Program Declines on Taxpayers
Author: Publisher: ISBN: Category : Languages : en Pages : 47
Book Description
For the last several years, Congress and others have been concerned about declines in the Internal Revenue Service's (IRS) compliance and collection programs. Many view these programs-such as audits to determine whether taxpayers have accurately reported the amount of taxes that they owe and collection follow-up with taxpayers who have not paid what is owed-as critical for maintaining the public's confidence in our tax system. Taxpayers' willingness to voluntarily comply with the tax laws depends in part on their confidence that their friends, neighbors, and business competitors are paying their share of taxes. As we previously reported, some declines in compliance and collection programs have been dramatic. 1 For example, from fiscal year 1996 to fiscal year 2000, the number of individual tax returns audited by IRS declined by over 60 percent. Furthermore, IRS was unable to pursue many delinquent taxpayers, deferring collection action on billions of dollars in unpaid taxes.
Author: James R. White Publisher: DIANE Publishing ISBN: 9780756728335 Category : Languages : en Pages : 48
Book Description
Many view the IRS compliance and collection programs (CCP) -- such as audits to determine whether taxpayers have accurately reported the amount of taxes that they owe and collection follow-up with taxpayers who have not paid what is owed -- as critical for maintaining the public's confidence in our tax system. But declines in CCP have been dramatic. From FY 1996-2000, the number of individual tax returns audited by IRS declined by over 60%. Further, IRS was unable to pursue many delinq. taxpayers. This report: describes the changes since 1996 in IRS CCP, and the factors contributing to the changes; determines how the program changes have affected taxpayers; and determines how IRS addressed the program changes in its strategic assessments. Also includes a 17-page report, "Tax Deductions: Further Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing."
Author: John Brondolo Publisher: International Monetary Fund ISBN: 1484301110 Category : Business & Economics Languages : en Pages :
Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author: International Monetary Fund Publisher: International Monetary Fund ISBN: 1498344895 Category : Business & Economics Languages : en Pages : 81
Book Description
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Author: Andrew Okello Publisher: International Monetary Fund ISBN: 1475525699 Category : Business & Economics Languages : en Pages : 38
Book Description
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
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Author: United States Government Accountability Office
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Author: United States. General Accounting Office
Author: United States. General Accounting Office
Author: Joel Slemrod
Author: James R. White
Author: John Brondolo
Author: International Monetary Fund
Author: Andrew Okello