Small business tax compliance : burdens and IRS response efforts /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Patton, Sheri (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Nova Publishers, [2016]
Colección:Business economics in a rapidly-changing world series.
Temas:
Small business > Taxation > United States.
Taxation > Compliance costs > United States.
Taxpayer compliance > United States.
Petites et moyennes entreprises > Impôts > États-Unis.
Acquiescement fiscal > États-Unis > Frais.
LAW / Military
Taxpayer compliance
Taxation > Compliance costs
Small business > Taxation
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • SMALL BUSINESS TAX COMPLIANCE BURDENS AND IRS RESPONSE EFFORTS; SMALL BUSINESS TAX COMPLIANCE BURDENS AND IRS RESPONSE EFFORTS; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: SMALL BUSINESSES: IRS CONSIDERS TAXPAYER BURDEN IN TAX ADMINISTRATION, BUT NEEDS A PLAN TO EVALUATE THE USE OF PAYMENT CARD INFORMATION FOR COMPLIANCE EFFORTS; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; MOST SMALL BUSINESSES ARE INDIVIDUALS, BUT MOST SMALL BUSINESS INCOME IS EARNED BY PARTNERSHIPS AND CORPORATIONS
  • TAX COMPLIANCE BURDENS VARY DEPENDING ON A SMALL BUSINESS'S SIZE, NUMBER OF EMPLOYEES, ENTITY TYPE, INDUSTRY, AND OTHER CHARACTERISTICSIRS'S DECISION-MAKING FRAMEWORK INCLUDES CONSIDERATION OF SMALL BUSINESS COMPLIANCE BURDEN; IRS'S OVERALL EVALUATION OF ITS PAYMENT CARD PILOT HAS SEVERAL STRENGTHS, BUT DOES NOT FULLY ADDRESS ALL ELEMENTS NECESSARY TO EFFECTIVELY ASSESS RESULTS; CONCLUSION; RECOMMENDATIONS; AGENCY COMMENTS; APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY; APPENDIX II: DESCRIPTION OF METHODOLOGY AND RELIABILITY OF DATA USED TO PRODUCE SMALL BUSINESS POPULATION ESTIMATES
  • APPENDIX III: ADDITIONAL INFORMATION ON SMALL BUSINESS COMPLIANCE BURDENAPPENDIX IV: SELECTED OPEN GAO RECOMMENDATIONS TO IRS THAT MAY AFFECTSMALL BUSINESS TAXPAYER BURDEN; Chapter 2: OPENING STATEMENT OF STEVE CHABOT, CHAIRMAN, HOUSE COMMITTEE ON SMALL BUSINESS. HEARING ON "HOW TAX COMPLIANCE OBLIGATIONS HINDER SMALL BUSINESS GROWTH"; Chapter 3: STATEMENT OF TROY LEWIS, VICE PRESIDENT, HERITAGE BANK. HEARING ON "HOW TAX COMPLIANCE OBLIGATIONS HINDER SMALL BUSINESS GROWTH"; INTRODUCTION; IRS TAXPAYER SERVICES; GOOD TAX POLICY; TANGIBLE PROPERTY REGULATIONS; CIVIL TAX PENALTIES
  • MOBILE WORKFORCETAX RETURN DUE DATE SIMPLIFICATION; CONCLUDING REMARKS; Chapter 4: STATEMENT OF STEPHEN F. MANKOWSKI, PARTNER, EPCAINE & ASSOCIATES, LLC. HEARING ON "HOW TAX COMPLIANCE OBLIGATIONS HINDER SMALL BUSINESS GROWTH"; INDEX

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