Download or read book Tax administration impact of compliance and collection program declines on taxpayers written by and published by DIANE Publishing. This book was released on 2002 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Tax Administration written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2018-02-05 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Administration: Impact of Compliance and Collection Program Declines on Taxpayers
Download or read book TAX ADMINISTRATION Impact of Compliance and Collection Program Declines on Taxpayers written by and published by . This book was released on 2002 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Tax administration written by United States. General Accounting Office and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Administration written by United States. General Accounting Office and published by . This book was released on 2002 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Tax Administration written by James R. White and published by DIANE Publishing. This book was released on 2002-11 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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."
Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion
Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Tax Systems written by Joel Slemrod and published by MIT Press. This book was released on 2013-12-13 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
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 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 Corruption Taxes and Compliance written by Ms.Anja Baum and published by International Monetary Fund. This book was released on 2017-11-17 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.
Download or read book Current Challenges in Revenue Mobilization Improving Tax Compliance written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-01-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Tax administration IRS should continue to expand reporting on its enforcement efforts written by and published by DIANE Publishing. This book was released on with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax debt collection IRS is addressing critical success factors for contracting out but will need to study the best use of resources report to congressional committees written by and published by DIANE Publishing. This book was released on with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax administration planning for IRS s enforcement process changes included many key steps but can be improved report to the Chairman and Ranking Minority Member Committee on Finance U S Senate written by and published by DIANE Publishing. This book was released on 2004 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:
