Download or read book Tax Administration IRS Tax Gap Studies written by United States. General Accounting Office and published by . This book was released on 1988 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bridging the Tax Gap written by Max Sawicky and published by . This book was released on 2005 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
Download or read book IRS and the Tax Gap written by United States. Congress. House. Committee on the Budget and published by . This book was released on 2007 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Compliance Research written by and published by . This book was released on 1988 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Collection Process income Tax Accounts written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Gap written by James R. White and published by DIANE Publishing. This book was released on 2011 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a print on demand edition of a hard to find publication. The Internal Revenue Service (IRS) does not know how many businesses failed to file required returns, nor does it have an estimate of the associated lost tax revenue -- the business non-filing tax gap. Many cases it does investigate are unproductive because the business does not owe the return IRS expects. This report assessed: (1) the data challenges of estimating the business non-filer tax gap; (2) how recent program changes have affected IRS's capacity to identify and pursue business non-filers; and (3) additional opportunities for IRS to use third-party data. The report reviewed IRS's tax gap estimates, non-filer program processes and procedures, and matched closed non-filer cases with various other data. Includes recommend. Charts and tables.
Download or read book Tax compliance better compliance data and longterm goals would support a more strategic IRS approach to reducing the tax gap report to the Committee on Finance U S Senate written by and published by DIANE Publishing. This book was released on with total page 44 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 420 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 A Closer Look at the Size and Sources of the Tax Gap written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight and published by . This book was released on 2006 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Gap written by James R. White and published by DIANE Publishing. This book was released on 2011-05 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: A taxpayer can control a group of related entities -- such as trusts, corp., or partnerships -- in a network. These networks can serve a variety of legitimate business purposes, but they also can be used in complex tax evasion schemes that are difficult for the IRS to identify. This report: (1) describes what IRS knows about network tax evasion and how well IRS's traditional enforcement programs address it; and (2) assesses IRS's progress in addressing network tax evasion and opportunities, if any, for making further progress. The auditor interviewed relevant experts and agency officials in developing criteria needed to perform the assessment. Includes recommend. Charts and tables. This is a print on demand edition of an important, hard-to-find publication.
Download or read book IRS and the Tax Gap written by United States House of Representatives and published by Independently Published. This book was released on 2020 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: IRS and the tax gap: hearing before the Committee on the Budget, House of Representatives, One Hundred Tenth Congress, first session, hearing held in Washington, DC, February 16, 2007.
Download or read book Tax Gap written by U.s. Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-08-05 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: " Heightened attention to federal deficits has increased pressure on IRS to reduce the tax gap-the difference between taxes owed and taxes paid on time-and better enforce taxpayer compliance. Resource limitations and concern over taxpayer burden, however, prevent IRS from auditing more than a small fraction of individual income tax returns filed. How IRS allocates these limited resources demands careful consideration. As requested, this report (1) describes how IRS allocates resources across individual taxpayer compliance enforcement programs and across types of taxpayers within each program; (2) estimates the direct revenue return on investment for the individual taxpayer enforcement programs and the extent of variation across those programs and across types of taxpayers; and (3) determines the potential for gains from shifting resources from lower-yielding programs and types of taxpayers to higher-yielding ones. To accomplish these objectives GAO analyzed IRS data on 2007 and 2008 tax returns, reviewed IRS documentation, and interviewed appropriate IRS officials. "
Download or read book Tax Gap written by United States. General Accounting Office and published by . This book was released on 1994 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Gap written by James R. White and published by DIANE Publishing. This book was released on 2009-11 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Third party payers, often businesses, reported $6 trillion in miscellaneous income payments to IRS in tax year 2006 on Form 1099- MISC information returns. Payees are to report this income on their tax returns. Even a small share of payers failing to submit 1099-MISCs could result in billions of dollars of unreported payments. IRS data suggest that payees are more likely to report income on their tax returns if IRS receives payers' information returns. This report examines 1099- MISC reporting including the extent to which payers fail to submit 1099-MISCs; impediments to payers to submitting 1099-MISCs; and whether IRS could better use the 1099-MISCs it currently receives. Charts and tables.
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 IRS and the Tax Gap written by United States. Congress and published by Createspace Independent Publishing Platform. This book was released on 2018-01-27 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: IRS and the tax gap : hearing before the Committee on the Budget, House of Representatives, One Hundred Tenth Congress, first session, hearing held in Washington, DC, February 16, 2007.
Download or read book The Revenue Administration Gap Analysis Program written by International Monetary and published by International Monetary Fund. This book was released on 2021-08-27 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
