Author:
Publisher: DIANE Publishing
ISBN: 9781422397657
Category :
Languages : en
Pages : 18
Book Description
Tax Compliance: Inflation Has Significantly Decreased the Real Value of Some Penalties
Author:
Publisher: DIANE Publishing
ISBN: 9781422397657
Category :
Languages : en
Pages : 18
Book Description
Publisher: DIANE Publishing
ISBN: 9781422397657
Category :
Languages : en
Pages : 18
Book Description
Internal Revenue Service
Author: James R. White
Publisher: DIANE Publishing
ISBN: 1437934749
Category : Political Science
Languages : en
Pages : 35
Book Description
This report¿ (1) describes IRS's budget and staffing trends for FY 2007-2011, including funding from other budgetary resources; (2) assesses the transparency of IRS's FY 2011 budget justification (BJ); (3) assesses efficiencies and savings projections in IRS's FY 2011 BJ; (4) determines how program initiatives and legislative proposals in the BJ could help IRS address the tax gap and improve taxpayer services; (5) compares the performance goals in the FY 2011 BJ to performance of prior years; (6) determines whether there is an explicit connection between initiatives in the FY 2011 BJ and IRS's strategic documents; (7) describes the BJ for the proposed Bus. Systems Modernization funding, including information security. Charts and tables.
Publisher: DIANE Publishing
ISBN: 1437934749
Category : Political Science
Languages : en
Pages : 35
Book Description
This report¿ (1) describes IRS's budget and staffing trends for FY 2007-2011, including funding from other budgetary resources; (2) assesses the transparency of IRS's FY 2011 budget justification (BJ); (3) assesses efficiencies and savings projections in IRS's FY 2011 BJ; (4) determines how program initiatives and legislative proposals in the BJ could help IRS address the tax gap and improve taxpayer services; (5) compares the performance goals in the FY 2011 BJ to performance of prior years; (6) determines whether there is an explicit connection between initiatives in the FY 2011 BJ and IRS's strategic documents; (7) describes the BJ for the proposed Bus. Systems Modernization funding, including information security. Charts and tables.
Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue
Author:
Publisher: DIANE Publishing
ISBN: 1437982360
Category :
Languages : en
Pages : 345
Book Description
Publisher: DIANE Publishing
ISBN: 1437982360
Category :
Languages : en
Pages : 345
Book Description
Tax Cheating
Author: Donald Morris
Publisher: State University of New York Press
ISBN: 1438442726
Category : Business & Economics
Languages : en
Pages : 298
Book Description
Silver Winner, ForeWord Book of the Year in the Political Science Category Finalist for the 2013 Eric Hoffer Book Awards presented by Hopewell Publications From unreported gambling winnings and inflated claims of the value of clothing donated to charity to money hidden in Swiss bank accounts and high-profile tax schemes plotted by celebrities and business leaders, the range of tax cheating opportunities is wide and the boundaries and moral status can be hazy. Considering the behavior of individuals and small businesses as well as the involvement of congress and the IRS, Donald Morris combines insights from law, psychology, sociology, criminology, accounting, economics, and philosophy to examine the ethical issues surrounding tax cheating and implications for tax policy.
Publisher: State University of New York Press
ISBN: 1438442726
Category : Business & Economics
Languages : en
Pages : 298
Book Description
Silver Winner, ForeWord Book of the Year in the Political Science Category Finalist for the 2013 Eric Hoffer Book Awards presented by Hopewell Publications From unreported gambling winnings and inflated claims of the value of clothing donated to charity to money hidden in Swiss bank accounts and high-profile tax schemes plotted by celebrities and business leaders, the range of tax cheating opportunities is wide and the boundaries and moral status can be hazy. Considering the behavior of individuals and small businesses as well as the involvement of congress and the IRS, Donald Morris combines insights from law, psychology, sociology, criminology, accounting, economics, and philosophy to examine the ethical issues surrounding tax cheating and implications for tax policy.
Tax Gap
Author: James R. White
Publisher: DIANE Publishing
ISBN: 1437914160
Category : Business & Economics
Languages : en
Pages : 58
Book Description
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.
Publisher: DIANE Publishing
ISBN: 1437914160
Category : Business & Economics
Languages : en
Pages : 58
Book Description
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.
IRS Budget 2012: Extending Systematic Reviews of Spending Could Identify More Savings Over Time
Author: James R. White
Publisher: DIANE Publishing
ISBN: 1437987214
Category : Business & Economics
Languages : en
Pages : 61
Book Description
The financing of the federal government depends largely on the Internal Revenue Service's (IRS) efforts to collect taxes. To fund IRS's 2012 operations, the President requested $13.3 billion spread over five appropriations, including $6 billion for enforcement, $4.6 billion for operations support, and $2.3 billion for taxpayer services. This report reviewed the FY 2012 budget justification for IRS. The objectives were to: (1) describe IRS's budget and staffing trends for FYs 2008 through 2012; (2) assess IRS's process for identifying potential savings and how it used savings that were greater than projected; (3) describe new enforcement, taxpayer service and other initiatives in the FY 2012 budget justification, including any estimates of return on investment (ROI); (4) assess any legislative proposals in the budget justification and how IRS reports their costs; (5) assess how the budget justification reports on the costs and performance of major IT systems; (6) describe how 2012 PPACA costs are presented in the budget justification; and (7) document IRS's implementation of GAO's budget recommendations from prior years' reports as well as highlight open matters for Congress and recommendations to IRS with potential savings or revenues. Tables. This is a print on demand report.
Publisher: DIANE Publishing
ISBN: 1437987214
Category : Business & Economics
Languages : en
Pages : 61
Book Description
The financing of the federal government depends largely on the Internal Revenue Service's (IRS) efforts to collect taxes. To fund IRS's 2012 operations, the President requested $13.3 billion spread over five appropriations, including $6 billion for enforcement, $4.6 billion for operations support, and $2.3 billion for taxpayer services. This report reviewed the FY 2012 budget justification for IRS. The objectives were to: (1) describe IRS's budget and staffing trends for FYs 2008 through 2012; (2) assess IRS's process for identifying potential savings and how it used savings that were greater than projected; (3) describe new enforcement, taxpayer service and other initiatives in the FY 2012 budget justification, including any estimates of return on investment (ROI); (4) assess any legislative proposals in the budget justification and how IRS reports their costs; (5) assess how the budget justification reports on the costs and performance of major IT systems; (6) describe how 2012 PPACA costs are presented in the budget justification; and (7) document IRS's implementation of GAO's budget recommendations from prior years' reports as well as highlight open matters for Congress and recommendations to IRS with potential savings or revenues. Tables. This is a print on demand report.
Administrative Conference of the United States
Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
Publisher:
ISBN:
Category : Political Science
Languages : en
Pages : 128
Book Description
Publisher:
ISBN:
Category : Political Science
Languages : en
Pages : 128
Book Description
Policy and Choice
Author: William J. Congdon
Publisher: Brookings Institution Press
ISBN: 0815704984
Category : Business & Economics
Languages : en
Pages : 260
Book Description
Argues that public finance--the study of the government's role in economics--should incorporate principles from behavior economics and other branches of psychology.
Publisher: Brookings Institution Press
ISBN: 0815704984
Category : Business & Economics
Languages : en
Pages : 260
Book Description
Argues that public finance--the study of the government's role in economics--should incorporate principles from behavior economics and other branches of psychology.
Tax Withholding and Estimated Tax
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Tax Systems
Author: Joel Slemrod
Publisher: MIT Press
ISBN: 0262319012
Category : Business & Economics
Languages : en
Pages : 235
Book Description
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.
Publisher: MIT Press
ISBN: 0262319012
Category : Business & Economics
Languages : en
Pages : 235
Book Description
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.