Small Business Tax Compliance: Burdens and IRS Response Efforts

$120.00

Sheri Patton

Series: Business Issues, Competition and Entrepreneurship
BISAC: BUS060000

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 United States. 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 book describes characteristics of the small business population; describes how characteristics of a small business affect compliance burden; describes how IRS integrates small business compliance burden considerations in decision-making; and assesses IRS’s plan for evaluating its payment card pilot.
(Imprint: Nova)

Table of Contents

Table of Contents

Preface

Small Businesses: IRS Considers Taxpayer Burden in Tax Administration, but Needs a Plan to Evaluate the Use of Payment Card Information for Compliance Efforts
(United States Government Accountability Office)

Opening Statement of Steve Chabot, Chairman, House Committee on Small Business. Hearing on ”How Tax Compliance Obligations Hinder Small Business Growth”

Statement of Troy Lewis, Vice President, Heritage Bank. Hearing on ”How Tax Compliance Obligations Hinder Small Business Growth”

Statement of Stephen F. Mankowski, Partner, EP Caine & Associates, LLC. Hearing on ”How Tax Compliance Obligations Hinder Small Business Growth”

Index

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