The National Research Program: Measuring Taxpayer Compliance Comprehensively

Posted: 25 Jun 2003

See all articles by Robert E. Brown

Robert E. Brown

U.S. Department of the Treasury, Internal Revenue Service

Mark J. Mazur

U.S. Department of the Treasury, Internal Revenue Service

Abstract

Measuring taxpayer compliance for the Internal Revenue Service (IRS) is analogous to measuring the net profit for a private sector business. One way to define taxpayer compliance is to consider three types of compliance: payment compliance; filing compliance; and reporting compliance, which together provide a comprehensive view of taxpayer compliance. This paper defines the strategic measures for the three compliance categories and examines the IRS efforts to develop each of the measures. A major focus of the paper is the current reporting compliance study of Tax Year 2001 individual income tax returns. In this study, the IRS uses internal and third party information to determine whether the Service can accept a return as accurately filed and to identify specific issues for examination. When completed, the study results will help address several important information needs, ranging from workload planning and resource allocation to taxpayer support to estimating the amount of revenue the IRS does not collect due to noncompliance.

Suggested Citation

Brown, Robert E. and Mazur, Mark J., The National Research Program: Measuring Taxpayer Compliance Comprehensively. Available at SSRN: https://ssrn.com/abstract=397882

Robert E. Brown (Contact Author)

U.S. Department of the Treasury, Internal Revenue Service

1111 Constitution Avenue, NW
Washington, DC 20224
United States
202-874-2130 (Phone)
202-874-9819 (Fax)

Mark J. Mazur

U.S. Department of the Treasury, Internal Revenue Service

1111 Constitution Avenue, NW
Washington, DC 20224
United States

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