Tax Gap: Multiple Strategies Are Needed to Reduce Noncompliance

Abstract

The tax gapthe difference between tax amounts that taxpayers should have paid and what they actually paid voluntarily and on timehas been a persistent problem for decades. The tax gap estimate is an aggregate estimate of the five types of taxes that IRS administersindividual income, corporation income, employment, estate, and excise taxes. For each tax type, IRS attempts to estimate the tax gap based on three types of noncompliance: (1) underreporting of tax liabilities on timely filed tax returns; (2) underpayment of taxes due from timely filed returns; and (3) non filing, when a taxpayer fails to file a required tax return on time or altogether.

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Document Details

Document Type
Technical Report
Publication Date
May 09, 2019
Accession Number
AD1167504

Entities

People

  • James R. Jr Mctigue

Organizations

  • United States Government Accountability Office

Tags

DTIC Thesaurus Topics

  • Accountability
  • Budgets
  • Business Administration
  • Commerce
  • Congress
  • Costs
  • Department Of Defense
  • Economic Analysis
  • Electronic Mail
  • Employment
  • Errors
  • Federal Budgets
  • Financial Management
  • Governments
  • House Of Representatives
  • Law
  • Revenue
  • Test And Evaluation
  • United States Government

Fields of Study

  • Business

Readers

  • Government Contracting/Procurement.
  • Government and Public Administration Law.