Further Research Into Noncompliance is Needed to Reduce Growing Tax Losses
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 84 |
Release | : 1982 |
Genre | : Tax collection |
ISBN | : |
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Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 84 |
Release | : 1982 |
Genre | : Tax collection |
ISBN | : |
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 136 |
Release | : 1984 |
Genre | : Tax consultants |
ISBN | : |
Author | : Sebastian Beer |
Publisher | : International Monetary Fund |
Total Pages | : 22 |
Release | : 2019-10-11 |
Genre | : Business & Economics |
ISBN | : 1513515373 |
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.
Author | : International Monetary |
Publisher | : International Monetary Fund |
Total Pages | : 38 |
Release | : 2021-08-27 |
Genre | : Business & Economics |
ISBN | : 1513577174 |
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.
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 1030 |
Release | : 1982 |
Genre | : |
ISBN | : |
Catalog of reports, decisions and opinions, testimonies and speeches.
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 242 |
Release | : 1983 |
Genre | : Administrative agencies |
ISBN | : |
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 188 |
Release | : 1983 |
Genre | : Government publications |
ISBN | : |
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 672 |
Release | : 1979 |
Genre | : Finance, Public |
ISBN | : |