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Diane Publishing Books
Small Businesses: IRS Considers Taxpayer Burden in Tax Administration, but Needs a Plan to Evaluate the Use of Payment Card Information for Compliance Efforts
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James R. McTigue, Jr. (au)
A challenge the Internal Revenue Service (IRS) faces is balancing efforts to minimize taxpayer burden with efforts to ensure compliance with the tax code. Small businesses are a vital source of economic growth in the U.S. 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 report (1) describes characteristics of the small business population; (2) describes how characteristics of a small business affect compliance burden; (3) describes how IRS integrates small business compliance burden considerations in decision-making; and (4) assesses IRSäó»s plan for evaluating its payment card pilot. Tables and figures. This is a print on demand report.
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