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Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
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Crisis in Tax Administration (Paperback)
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Crisis in Tax Administration (Paperback)
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People pay taxes for two reasons. On the positive side, most people
recognize, even if grudgingly, that payment of tax is a duty of
citizenship. On the negative side, they know that the law requires
payment, that evasion is a crime, and that willful failure to pay
taxes is punishable by fines or imprisonment. The practical
questions for tax administration are how to strengthen each of
these motives to comply with the law. How much should be spent on
enforcement and how should enforcement be organized to promote
these objectives and achieve the best results per dollar spent?
Over the last few years, the U.S. Congress has restricted spending
on tax administration, forcing the Internal Revenue Service to
curtail enforcement activities, at the same time, that the number
of individual filers has increased, tax rules have become more
complex, and more business have become multinational operations.
But if too many cases of tax evasion go undetected and unpunished,
those who may have grudgingly paid their taxes may soon find it
easier to join the scofflaws. These events in combination have
created a genuine crisis in tax administration. The chapters in
this volume evaluate the capacity of authorities to enforce the tax
laws in a modern, global economy and examine the implications of
failing to do so. Specific aspects of tax law, including tax
shelters, issues relating to small businesses, tax software, role
of tax preparers, and the objectives of tax simplification are
examined in detail. The volume also builds a conceptual basis for
future scholarship, with regard not only to tax administration, but
also to such fundamental questions as whether taxpayers respond
mostly to economic incentives or are influenced by their
experiences with the filing process and what is the proper
framework for evaluating the allocation of resources within the
IRS.
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