Bridging the Tax Gap

Bridging the Tax Gap PDF Author: Max Sawicky
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160

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Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.

Bridging the Tax Gap

Bridging the Tax Gap PDF Author: Max Sawicky
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160

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Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.

Bridging the Tax Gap

Bridging the Tax Gap PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 630

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Bridging the Tax Gap

Bridging the Tax Gap PDF Author: United States. Congress
Publisher: Createspace Independent Publishing Platform
ISBN: 9781985557116
Category :
Languages : en
Pages : 384

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Book Description
Bridging the tax gap : hearing before the Committee on Finance, United States Senate, One Hundred Eighth Congress, second session, July 21, 2004.

Closing the Tax Gap and the Impact on Small Business

Closing the Tax Gap and the Impact on Small Business PDF Author: United States. Congress. House. Committee on Small Business
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 100

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Action Plan on Base Erosion and Profit Shifting

Action Plan on Base Erosion and Profit Shifting PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264202714
Category :
Languages : en
Pages : 44

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Book Description
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

The Crisis in Tax Administration

The Crisis in Tax Administration PDF Author: Henry Aaron
Publisher: Rowman & Littlefield
ISBN: 9780815796565
Category : Political Science
Languages : en
Pages : 420

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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.

Full Committee Hearing on Closing the Tax Gap Without Creating Burdens for Small Businesses

Full Committee Hearing on Closing the Tax Gap Without Creating Burdens for Small Businesses PDF Author: United States. Congress. House. Committee on Small Business
Publisher:
ISBN:
Category : Small business
Languages : en
Pages : 120

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Tax Gap

Tax Gap PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 92

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Basis of Assets

Basis of Assets PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 12

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Tax Gap

Tax Gap PDF Author: James R. White
Publisher: DIANE Publishing
ISBN: 1437941303
Category : Business & Economics
Languages : en
Pages : 52

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Book Description
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.