{"title":"谁说生活是公平的?列举国税局的预算问责制","authors":"Luke Zahari","doi":"10.2139/ssrn.3901474","DOIUrl":null,"url":null,"abstract":"The tax code, at present, affords great discretion to the IRS in enforcing its individual provisions. This discretion contributes to distrust among taxpayers, bureaucratic inefficiency, and waste. By allocating funding for specific tax programs, Congress can restore trust, streamline the tax process, and make wiser use of taxpayer dollars.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Who Says Life Is Fair? Itemizing the IRS Budget for Accountability\",\"authors\":\"Luke Zahari\",\"doi\":\"10.2139/ssrn.3901474\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The tax code, at present, affords great discretion to the IRS in enforcing its individual provisions. This discretion contributes to distrust among taxpayers, bureaucratic inefficiency, and waste. By allocating funding for specific tax programs, Congress can restore trust, streamline the tax process, and make wiser use of taxpayer dollars.\",\"PeriodicalId\":54058,\"journal\":{\"name\":\"EJournal of Tax Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2021-04-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EJournal of Tax Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3901474\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EJournal of Tax Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3901474","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
Who Says Life Is Fair? Itemizing the IRS Budget for Accountability
The tax code, at present, affords great discretion to the IRS in enforcing its individual provisions. This discretion contributes to distrust among taxpayers, bureaucratic inefficiency, and waste. By allocating funding for specific tax programs, Congress can restore trust, streamline the tax process, and make wiser use of taxpayer dollars.
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