Author: Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 16
Book Description
Income Tax Compliance Research
Author: Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 16
Book Description
Income Tax Compliance Research
Author: Income Tax Compliance Research
Author: Income Tax Compliance Research: Gross tax gap estimates and projections for 1973-1992
Author: Income Tax Compliance Research
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 380
Book Description
Internal Revenue Service's 1988 Report on the "tax Gap"
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on OversightPublisher:
ISBN:
Category : Tax collection
Languages : en
Pages : 108
Book Description
Statistics of Income
Author: Taxation
Author: Simon JamesPublisher: Taylor & Francis
ISBN: 9780415188036
Category : Business & Economics
Languages : en
Pages : 414
Book Description
Impact of Independent Contractor Reclassification on Small Business
Author: United States. Congress. House. Committee on Small Business. Subcommittee on Exports, Tax Policy, and Special ProblemsPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 256
Book Description
The Crisis in Tax Administration
Author: Henry AaronPublisher: Rowman & Littlefield
ISBN: 9780815796565
Category : Political Science
Languages : en
Pages : 420
Book Description
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.