Menu Search Account

LegiStorm

Get LegiStorm App Visit Product Demo Website
» Get LegiStorm App
» Get LegiStorm Pro Free Demo

Tax Compliance: Status of the Tax Year 1994 Compliance Measurement Program

  Premium   Download PDF Now (32 pages)
Report Type Reports and Testimonies
Report Date Dec. 30, 1994
Report No. GGD-95-39
Subject
Summary:

The Internal Revenue Service's (IRS) Taxpayer Compliance Measurement Program plays an important role in tax policy and administration decisions. IRS uses the data for measuring compliance levels, estimating the tax gap (the difference between the amount of income tax owed and the amount voluntarily paid), identifying compliance issues, developing formulas for objectively selecting returns to audit, and allocating audit resources. Congress as well as federal and state agencies use the program's data for policy analysis, revenue estimating, and research. This report discusses the status of IRS' plans for carrying out the program in tax year 1994. It also identifies the potential effects of these plans on measuring taxpayer compliance.

« Return to search Government Accountability Office reports