A challenge the Internal Revenue Service (IRS) faces is balancing
efforts to minimise taxpayer burden with efforts to ensure
compliance with the tax code. Small businesses are a vital source
of economic growth in the United States. Reducing their costs for
complying with the tax code may free up resources to expand, hire
new employees, and contribute to the growth of the U.S. economy.
This book describes characteristics of the small business
population; describes how characteristics of a small business
affect compliance burden; describes how IRS integrates small
business compliance burden considerations in decision-making; and
assesses IRS's plan for evaluating its payment card pilot.
General
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