Suchergebnisse

Testimony issued by the Government Accountability Office with an abstract that begins "GAO previously reported that federal contractors abuse the tax system with little consequence. While performing those audits, GAO noted that much of the tax abuse involved contractors not remitting to the government payroll taxes that were withheld from salaries. As a result, GAO was asked to review the Internal Revenue Service's (IRS) processes and procedures to prevent and collect unpaid payroll taxes and determine (1) the magnitude of unpaid federal payroll tax debt, (2) the factors affecting IRS's ability to enforce compliance or pursue collections, and (3) whether some businesses with unpaid payroll taxes are engaged in abusive or potentially criminal activities with regard to the federal tax system. To address these objectives, GAO analyzed IRS's tax database, performed case study analyses of payroll tax offenders, and interviewed collection officials from IRS and several states."

This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output. It shows how an increase in the tax rate causes the tax elasticity and welfare cost to increase in magnitude by more than with zero evasion. Keeping constant the ratio of income tax revenue to output, as shown to be consistent with certain US evidence, a rising productivity of the goods sector induces less evasion and thereby allows tax rate reduction. The paper derives conditions for a stable share of income tax revenue in output with dependence upon the tax elasticity of reporting income. Examples are provided with less and more productive economies in terms of the tax elasticity of reported income, the welfare cost of taxation and the tax revenue as a percent of output, with sensitivity analysis with respect to leisure preference and goods productivity. Discussion focuses on how the tax evasion analysis may help explain such fiscal tax policy as the postwar US income tax rate reductions with discussion of tax acts and government fiscal multipliers. Fiscal policy with tax evasion included shows how tax rate reduction induces less tax evasion, a lower welfare cost of taxation, and makes for a stable income tax share of output.

The article deals with the features of tax control in the system of tax administration. The main stages and peculiarities of implementation of tax control are highlighted on each of them. The principles and functions of tax control which will ensure the efficiency and effectiveness of this process are determined. The main forms and peculiarities of tax control are described

This study analyzes local tax efforts through the buoyancy rate method in 423 regions consisting of 341 Regency Governments and 82 City Governments in Indonesia for the period 2007 to 2019, using the panel data regression method with a fixed effect model. The research shows that changes in regional taxation policies with Law of Republic Indonesia Number 28 year 2009 concerning Local Taxes and Charges have a positive impact on efforts to collect Local Taxes with a significant increase in the value of the regional tax buoyancy rate. The value of the local tax buoyancy rate obtained is higher for the City Government than for the Regency Government, so it is necessary to adjust regional tax policies consistently to overcome the inequality of income realization that occurs between the Regency and City Governments in order to increase regional fiscal independence.