August 09, 1989
Voluntary Compliance Predicted to Increase
Voluntary compliance with tax laws declined slightly among
individual taxpayers between 1982 and 1985, according to a recently
completed study by the Internal Revenue Service. The study is
described in an article in the 1989 edition of Internal Revenue
Service publication, "Trend Analyses and Related Statistics."
Although voluntary compliance declined in 1985, it is still
above the level reported for 1979. Furthermore, over two-thirds of
the measured decline in voluntary compliance can be accounted for by
technical factors -- such as changes in tax brackets and tax rates
between 1982 and 1985 -- rather than actual understatements of tax
by individual taxpayers. The IRS noted that another study on income
tax compliance research projects that voluntary compliance will
increase in the 1986-1992 period.
The article on trends in voluntary compliance is one of twenty
articles in the publication -- IRS Document 6011. Topics covered by
other articles include: taxpayer perceptions about the quality of
taxpayer service, artificial intelligence applications in the IRS,
impacts of the Tax Reform Act of 1986 on effective tax rates, and
filing characteristics of U. S. passport applicants resident abroad.
The document also contains:
- abstracts of recent IRS studies in tax administration;
- highlights of current economic, demographic and technological trends; and
- statistics on employment, income, population, and tax return filings (both actual and projected) for the United States and for IRS regions, districts and service centers.
"Trend Analyses and Related Statistics", Document 6011, is
available at a charge of $13.00 from the Superintendent of
Documents, U.S. Government Printing Office, Washington, DC 20402.
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