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One in five hand-done returns has a basic error like bad math or an entry in the wrong place, versus one in 100 in electronically prepared returns, said David R. Williams, I.R.S. director of electronic tax administration.
In addition, returns that are prepared and sent electronically tend to be more accurate, said Robert E. Barr, the assistant commissioner for electronic tax administration at the agency.
Perhaps before spring, tax professionals will be able to go online and get the information needed to resolve many problems in minutes, said Terence H. Lutes, the I.R.S. director for electronic tax administration.
"We are unable to persuade industry to do that for free," says David Williams, the IRS's director of electronic tax administration.
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This article focuses on the process whereby the tax administration succeeds in making some of these car dealings visible.
It is the sovereign's method of tax administration.
We use a unique and confidential database of 15,392 tax audits performed by the Croatian Tax Administration during the 2002 2006 period to examine the impact of task complexity, auditor experience, and auditor effort on audit performance.
"Official" statements from the tax administration regarding enforcement effort provide some information.
For example, it may improve fairness, simplicity and tax administration.
Using the concepts of the oligopticon and the panopticon to analyse the tax audit process is significant for interpretative tax and accounting studies, because this theoretical approach represents an original method of conceptualising taxation in practice and the work implied in tax administration.
"Google has not received any tax assessment from the French tax administration," the company said.
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