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Internal Revenue Service: Opportunities to Improve the Taxpayer Experience and Voluntary Compliance (VC): Congressional Testimony
James R. White (au)
The U.S. tax system depends on taxpayers calculating their tax liability, filing their tax return, and paying what they owe on time äóî what is referred to as VC. VC depends on a number of factors, incl. the quality of IRSäó»s assist. to taxpayers, knowledge that its enforce. programs are effective, and a belief that the tax system is fair and other people are paying their share of taxes. VC is also influenced by other parties, incl. paid tax return preparers, tax software co., and info. return filers (who report income or expense info. about taxpayers to IRS). This testimony: (1) evaluates the current state of IRSäó»s performance and its effect on the taxpayer experience; and (2) identifies opportunities to improve VC. Charts and tables. This is a print on demand report.
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