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Tax gaps : reduction strategies, compliance efforts and legislative proposals /
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York :
Nova Publishers,
[2013]
|
| Colección: | Economic issues, problems and perspectives series.
American political, economic, and security issues series. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- TAX GAPS: REDUCTION STRATEGIES, COMPLIANCE EFFORTS AND LEGISLATIVE PROPOSALS; TAX GAPS: REDUCTION STRATEGIES, COMPLIANCE EFFORTS AND LEGISLATIVE PROPOSALS; CONTENTS; PREFACE; Chapter 1 TAX GAP, TAX COMPLIANCE, AND PROPOSED LEGISLATION IN THE 112TH CONGRESS; SUMMARY; INTRODUCTION; TAX GAP CONCEPTS; METHODOLOGY TO ESTIMATE THE TAX GAP; Taxpayer Compliance Measurement Program; National Research Program; TAX ENFORCEMENT; Limitations to Increased Enforcement; Tax Enforcement Efforts FY2001-FY2011; Comprehensive Strategy for Reducing the Tax Gap; IRS STRATEGIC PRIORITIES
- IRS RETURN PREPARER INITIATIVEPROPOSED LEGISLATION IN THE 112TH CONGRESS; Repeal of 1099 Reporting Requirement; P.L. 112-9, (H.R. 4). Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011; Identity Theft; S. 1534, S. 3432, and H.R. 3215-Identify Theft and Tax FraudPrevention Act; H.R. 3482-Tax Crimes and Identity Theft Prevention Act; H.R. 6205-Protect and Save Act of 2012; Free File; S. 1796 and H.R. 2569-Free File Program Act of 2011; Contracting; H.R. 829-Contracting and Tax Accountability Act of 2011; Insurance Companies
- S. 1693 and H.R. 3157-A Bill to Amend the Internal Revenue Code of1986 to Prevent the Avoidance of Tax by Insurance Companies through Reinsurance with Non-taxed AffiliatesTax Havens; S. 1346 and H.R. 2669-Stop Tax Haven Abuse Act; S. 2075-CUT Loopholes Act or Cut Unjustified Tax Loopholes Act; H.R. 3338-Stop Outsourcing and Create American Jobs Act of 2011; Tax Avoidance by Expatriates; S. 3205-Ex-PATRIOT Act or Expatriation Prevention by AbolishingTax-Related Incentives for Offshore Tenancy Act; APPENDIX A. TAX GAP DATA FOR 2006; APPENDIX B. IRS ENFORCEMENT RESULTS; End Notes
- Chapter 2 TESTIMONY OF STEVEN T. MILLER, DEPUTY COMMISSIONER FOR SERVICES AND ENFORCEMENT, INTERNAL REVENUE SERVICE. HEARING ON "PROBLEMS AT THE INTERNAL REVENUE SERVICE: CLOSING THE TAX GAP AND PREVENTING IDENTITY THEFT"INTRODUCTION AND SUMMARY; MEASURING THE TAX GAP; Components of the Tax Gap; Importance of Information Reporting; IRS ACTIONS TO IMPROVE TAX COMPLIANCE; Chapter 3 TESTIMONY OF J. RUSSELL GEORGE, TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION. HEARING ON'' PROBLEMS AT THE INTERNAL REVENUE SERVICE: CLOSING THE TAX GAP AND PREVENTING IDENTITY THEFT''; TAX RETURN PREPARERS
- BASIS REPORTINGBUSINESS TAXES; INTERNATIONAL COMPLIANCE EFFORTS; OFFSHORE TAX AVOIDANCE; REAL-TIME TAX SYSTEM; QUALITY TAXPAYER SERVICE; End Notes; Chapter 4 TAX GAP: SOURCES OF NONCOMPLIANCE AND STRATEGIES TO REDUCE IT. STATEMENT OF JAMES R. WHITE, DIRECTOR, STRATEGIC ISSUES, GOVERNMENT ACCOUNT ABILITY OFFICE. HEARING ON ''PROBLEMS AT THE INTERNAL REVENUE SERVICE: CLOSING THE TAX GAP AND PREVENTING IDENTITY THEFT''; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; THE TAX GAP IS SPREAD ACROSS VARIOUS TYPES OF TAXPAYERS AND TAXES; Characteristics of the Tax Gap