TAX ADMINISTRATION PROBLEMS: GAO-IDENTIFIED SHORTCOMINGS AND IMPLICATIONS

Abstract

An assimilation and a synthesis of the major General Accounting Office (GAO) reports released on the Internal Revenue Service (IRS) for calendar year 2002 reveal a variety of tax administration problems. An analysis of the GAO reports also suggests that the IRS might be a contributor to the non-compliance problem. Additionally, Congresses and Administrations have not facilitated meaningful improvements.

While the GAO reports generally attempt to portray the ongoing modernization efforts within the IRS favorably, the weaknesses identified suggest that significant tax administration problems exist. This article presents a detailed analysis of the GAO overall report on the 2002-filing season and assesses GAO reports and testimonies that contain IRS in their titles.

Citation

Harmelink, P.J., Porcano, T.M. and VanDenburgh, W.M. (2003), "TAX ADMINISTRATION PROBLEMS: GAO-IDENTIFIED SHORTCOMINGS AND IMPLICATIONS", Porcano, T.M. (Ed.) Advances in Taxation (Advances in Taxation, Vol. 15), Emerald Group Publishing Limited, Leeds, pp. 43-91. https://doi.org/10.1016/S1058-7497(03)15003-X