国内税收服务的低效率的纳税申报筛选:可以做些什么来增加合规性和发现错误申报的教育学分?

Q4 Business, Management and Accounting

South Asian Journal of Business and Management Cases Pub Date : 2022-03-03 DOI:10.24203/ajbm.v10i1.6847

V. Avdeev, Sia Nassiripour

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引用次数: 0

摘要

2018年1月31日，财政部税务管理监察长(TIGTA)发布了一份报告，审查了该机构在2017年纳税申报季节的有效性。报告编号为2018-40-012。根据该报告，在2017年的纳税申报季节，数十亿美元的潜在错误的美国机会税收抵免继续发放。正如TIGTA报告所指出的那样，2017年纳税季提交的申报表中有1.2%包含错误，仅由于美国机会税收抵免错误就导致不当退款。这是美国国税局(Internal Revenue Service)的一个重大错误，造成了效率低下和税收不足。本文将确定可能的解决方案，可以增加收入高达每年28亿美元的问题

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Tax-Return Screening Inefficiency of the Internal Revenue Service: What can be done to Increase Compliance and Detection of Erroneously Claimed Educational Credits?

On January 31st, 2018, Treasury Inspector General for Tax Administration (TIGTA) issued a report examining the effectiveness of the agency specifically under the 2017 Tax Filing Season. The report is referenced as 2018-40-012. According to the report, during 2017 tax filing season, billions of dollars in potentially erroneous American Opportunity Tax Credits Continue to be issued. As noted in the TIGTA report, 1.2% of the returns filed during 2017 tax season contained an error and resulted in improper refunds due to American Opportunity Tax Credit error alone. This is a significant error on the part of the Internal Revenue Service that creates inefficiency and under-collection of revenue. This paper will identify possible solutions to the issue that could increase in the revenue as much as $2.8 billion on annual basis

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来源期刊

South Asian Journal of Business and Management Cases Business, Management and Accounting-Management of Technology and Innovation

CiteScore

1.70

自引率

0.00%

发文量

期刊介绍： South Asian Journal of Business and Management Cases (SAJBMC) is a peer-reviewed, tri-annual journal of Birla Institute of Management Technology, Greater Noida (India). The journal aims to provide a space for high-quality original research or analytical cases, evidence-based case studies, comparative studies on industry sectors, products, and practical applications of management concepts. The journal likes to publish problem-solving, decisional and applied types of cases. Such cases must have linkage with theory, at least one dilemma (also known as case issue) and a protagonist around whom the case issue will revolve. Publication of pure research, applied research and field studies with empirical data do not fall under the domain of SAJBMC. Fictitious cases are not welcome.