Tax Administration

Tax Administration
Author: Thomas D. Short
Publisher: DIANE Publishing
Total Pages: 96
Release: 1998
Genre: Business & Economics
ISBN: 9780788138676

For audit purposes, the IRS splits large corporations (those reporting $10 million or more in gross assets) into two groups. Of the 46,700 large corporations in 1994, IRS placed about 1700 corporations, usually exceeding $250 million in assets, into the Coordinated Exam. Program (CEP). IRS audits those corporations not in CEP under the Examination Divisions general program. This report focuses on the IRS program to audit the tax returns of about 45,000 large corporations that are not in the CEP, and raises issues about the productivity of such audits based on the rate of assessment and audit results. Tables.

Tax Administration Reform in China

Tax Administration Reform in China
Author: John Brondolo
Publisher: International Monetary Fund
Total Pages: 67
Release: 2016-03-17
Genre: Business & Economics
ISBN: 1475523610

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

The Crisis in Tax Administration

The Crisis in Tax Administration
Author: Henry Aaron
Publisher: Rowman & Littlefield
Total Pages: 420
Release: 2004-05-20
Genre: Political Science
ISBN: 9780815796565

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.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

Current Challenges in Revenue Mobilization - Improving Tax Compliance
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 81
Release: 2015-01-29
Genre: Business & Economics
ISBN: 1498344895

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

Tax Administration

Tax Administration
Author: United States. General Accounting Office
Publisher:
Total Pages: 92
Release: 1997
Genre: Corporations
ISBN: