Abstract

http://ssrn.com/abstract=1267024
 
 

Citations



 


 



E-File, Enterprise Structures, and Tax Compliance Risk Assessment


Charles Boynton


U.S. Department of Treasury - Office of Tax Analysis (OTA)

Petro Lisowsky


University of Illinois at Urbana-Champaign - Department of Accountancy

William B. Trautman


Internal Revenue Service - LMSB Research East

September 15, 2008

Tax Notes, Vol. 120, No. 11, 2008

Abstract:     
Charles Boynton is a project manager at the IRS, Petro Lisowsky is an assistant professor of accounting at the University of Illinois at Urbana-Champaign, and William B. Trautman is a senior economist at the IRS. An earlier version of this paper was presented at the 2008 IRS Research Conference on June 11.

The electronic filing of large corporate and partnership tax returns in XML format makes it feasible for the IRS and other tax administrations to consider assessing tax compliance risk in the context of broad business enterprises instead of just tax return filing entities. This paper proposes enterprise data structures as the foundation for such analysis and describes how to construct them in real time using open-source XML and object-oriented programming technologies. It describes a software program which has been developed by one of the authors, runs on a personal computer, and is easily adaptable to other platforms. Finally, it discusses a number of exciting opportunities the technology makes possible for improving tax compliance risk analysis in the areas of tax shelter detection, book-tax reconciliation, and simulation modeling. This programming can further aid state, federal, and foreign tax administrations alike, thereby increasing the efficiency of the audit resource allocation process.

The authors would like to thank John Miller and other managers in LMSB Research and Workload Identification (RWI) for supporting this work, as well as Ken Cantrell, Dennis Chan, Margaret Finegan, David Heitmeyer, Jeff Johnson, Bill Kloeckner, Jack Loggia, Terrance O'Malley, Lois Petzing, George Plesko, Kithsiri De Silva, Nick Ward, and Joe West for additional valuable comments. The opinions expressed in this report, however, are those of the authors and do not necessarily reflect those of the IRS.

Accepted Paper Series


Not Available For Download

Date posted: September 15, 2008  

Suggested Citation

Boynton, Charles and Lisowsky, Petro and Trautman, William B., E-File, Enterprise Structures, and Tax Compliance Risk Assessment (September 15, 2008). Tax Notes, Vol. 120, No. 11, 2008. Available at SSRN: http://ssrn.com/abstract=1267024

Contact Information

Charles Boynton
U.S. Department of Treasury - Office of Tax Analysis (OTA) ( email )
1500 Pennsylvania Ave. NW
Washington, DC 20220
United States
Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy ( email )
1206 South Sixth Street
Champaign, IL 61820
United States
William B. Trautman (Contact Author)
Internal Revenue Service - LMSB Research East ( email )
One Montvale Avenue
Stoneham, MA 02180
781-835-4096 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 659
Paper comments
No comments have been made on this paper

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.406 seconds