Small Business Tax Compliance: Burdens and IRS Response Efforts

ISBN: 9781634845663 出版年：2016 页码：107 Sheri Patton Nova Science

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.