Download or read book Tax Administration and the Small Taxpayer written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 2004-05-01 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.
Download or read book Tax Administration written by United States. General Accounting Office and published by . This book was released on 1990 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Download or read book Tax administration IRS faces several challenges as it attempts to better serve small businesses report to the Chairman Committee on Small Business U S Senate written by and published by DIANE Publishing. This book was released on with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Administration written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-06-04 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Administration: IRS' Efforts to Serve Small Business Taxpayers
Download or read book Small Businesses written by U S Government Accountability Offi Gao and published by . This book was released on 2019-06-20 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: SMALL BUSINESSES: IRS Considers Taxpayer Burden in Tax Administration, but Needs a Plan to Evaluate the Use of Payment Card Information for Compliance Efforts
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Download or read book Small Businesses written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-10-05 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: A challenge IRS faces is balancing efforts to minimize taxpayer burden with efforts to ensure compliance with the tax code. Small businesses are a vital source of economic growth in the United States. Reducing their costs for complying with the tax code may free up resources to expand, hire new employees, and contribute to the growth of the U.S. economy. GAO was asked to examine small business tax compliance burden and IRS's payment card pilot that addresses taxpayer non-compliance. This report: (1) describes characteristics of the small business population (2) describes how characteristics of a small business affect compliance burden; (3) describes how IRS integrates small business compliance burden considerations in decision-making; and (4) assesses IRS's plan for evaluating its payment card pilot. To answer these objectives, GAO analyzed Treasury and IRS data, research, and other documentation and interviewed agency officials. GAO used its guidance on program design evaluation to assess IRS's payment card pilot evaluation plan.
Download or read book Buried Alive written by United States. Congress. Senate. Committee on Small Business and published by . This book was released on 1999 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IRS Restructuring written by United States. Congress. Senate. Committee on Small Business and published by . This book was released on 2000 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy written by United States. General Accounting Office and published by . This book was released on 1993 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Administration in Small Economies written by International Monetary Fund and published by INTERNATIONAL MONETARY FUND. This book was released on 2010-05-10 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have developed principles that should drive decisions on organization structure. This note describes the general principles of tax administration organization. Characteristics of tax administration in small and microeconomies are also elaborated.
Download or read book The Study of Small Business The impact of taxation on small business a proposal for reform written by United States. Small Business Administration. Office of Advocacy and published by . This book was released on 1977 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Internal Revenue Service and Small Businesses written by United States. Congress. House. Committee on Small Business and published by . This book was released on 2014 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Administration and Firm Performance written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2017-04-14 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
Download or read book The Crisis in Tax Administration written by Henry J. Aaron and published by Brookings Inst Press. This book was released on 2004 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent?Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration.The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail.The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
