Tax Policy and Administration
1991 Annual Report on GAO's Tax-Related Work Gao ID: GGD-92-57 May 21, 1992This report summarizes GAO's work on tax policy and administration issues during fiscal year 1991. It discusses actions taken on GAO's recommendations as of the end of 1991, recommendations that GAO made to Congress before fiscal year 1991 that remain open, and assignments for which GAO was given access to tax information under the law. GAO's key recommendations for tax policy and administration relate to the need for improving compliance, increasing accounts receivable collections, simplifying the tax system, improving the Tax Systems Modernization Program, strengthening management practices, and enhancing the effectiveness of tax incentives.
GAO noted that its recommendations addressed specific actions that Congress and federal agencies could take to: (1) improve compliance with tax laws; (2) increase accounts receivable collections; (3) simplify the tax system; (4) improve the Internal Revenue Service's (IRS) Tax Systems Modernization Program; (5) strengthen IRS and Bureau of Alcohol, Tobacco, and Firearms management practices; and (6) enhance the effectiveness of tax incentives.