Tax administration IRS should continue to expand reporting on its enforcement efforts.

Tax administration IRS should continue to expand reporting on its enforcement efforts. PDF Author:
Publisher: DIANE Publishing
ISBN: 1428943439
Category :
Languages : en
Pages : 62

Get Book Here

Book Description

Tax administration IRS should continue to expand reporting on its enforcement efforts.

Tax administration IRS should continue to expand reporting on its enforcement efforts. PDF Author:
Publisher: DIANE Publishing
ISBN: 1428943439
Category :
Languages : en
Pages : 62

Get Book Here

Book Description


The Collection Process (income Tax Accounts)

The Collection Process (income Tax Accounts) PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax collection
Languages : en
Pages : 4

Get Book Here

Book Description


The IRS Research Bulletin

The IRS Research Bulletin PDF Author:
Publisher:
ISBN:
Category : Economic forecasting
Languages : en
Pages : 212

Get Book Here

Book Description


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

Get Book Here

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.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

Get Book Here

Book Description
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.

Why People Pay Taxes

Why People Pay Taxes PDF Author: Joel Slemrod
Publisher:
ISBN: 9780472103386
Category : Business & Economics
Languages : en
Pages : 361

Get Book Here

Book Description
Experts discuss strategies for curtailing tax evasion

Your Federal Income Tax for Individuals

Your Federal Income Tax for Individuals PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 234

Get Book Here

Book Description


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.

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. PDF Author:
Publisher: DIANE Publishing
ISBN: 1428938311
Category :
Languages : en
Pages : 49

Get Book Here

Book Description


United States Attorneys' Manual

United States Attorneys' Manual PDF Author: United States. Department of Justice
Publisher:
ISBN:
Category : Justice, Administration of
Languages : en
Pages : 720

Get Book Here

Book Description


Current Challenges in Revenue Mobilization - Improving Tax Compliance

Current Challenges in Revenue Mobilization - Improving Tax Compliance PDF Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1498344895
Category : Business & Economics
Languages : en
Pages : 81

Get Book Here

Book Description
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