Tax Policy and Administration

This report summarizes GAO's work in the tax area during fiscal year 1993. It discusses actions taken on GAO's recommendations as of the end of 1993, recommendations that GAO made to Congress before and during fiscal year 1993 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 with the tax laws, increasing accounts receivable collections, simplifying the tax system, strengthening the Tax Systems Modernization program, and improving management at the Internal Revenue Service.

GAO noted that its recommendations addressed specific actions that Congress and the administration could take to: (1) improve compliance with tax laws; (2) increase accounts receivable collections; (3) simplify the tax system; (4) improve the Tax Systems Modernization Program; (5) strengthen the Internal Revenue Service's management practices; and (6) enhance the effectiveness of tax policies and incentives.