TITLE

TAXPAYER COMPLIANCE COSTS FOR SMALL BUSINESSES: EVIDENCE FROM CORPORATIONS, PARTNERSHIPS, AND SOLE PROPRIETORSHIPS

AUTHOR(S)
Contos, George; Guyton, John; Langetieg, Patrick; Nelson, Susan
PUB. DATE
June 2009
SOURCE
Proceedings of the Annual Conference on Taxation;2009, p50
SOURCE TYPE
Conference Proceeding
DOC. TYPE
Article
ABSTRACT
The article focuses on the taxation of corporate profits of small business enterprises in the U.S. It discusses the econometric specifications for the Small Business Burden Model (SBBM) and the Internal Revenue Service (IRS) Individual Taxpayer Burden Model (ITBM). It talks about the compliance burden aspects of flow-through entities. It also suggests the development of a model that could easily be adapted to changes to the tax system and the economy overall.
ACCESSION #
64394197

 

Related Articles

  • COMMENTS. Outslay, Edmund // Proceedings of the Annual Conference on Taxation;2009, p67 

    In this article, the author discusses the three papers presented in the 102nd Annual Conference on Taxation held in Denver, Colorado. The author mentions that the papers focus on improving the understanding of business taxation using confidential tax return information. He also discusses the...

  • BURDEN OF TAX COMPLIANCE. Toder, Eric J. // Proceedings of the Annual Conference on Taxation;2004, p401 

    The article discusses issues related to measuring the compliance costs of tax legislation. The use of the Individual Tax Burden Model, developed by IBM Consultants for the U.S. Internal Revenue Services to estimate the effects of a proposal to simplify the definition of a qualifying child, is...

  • Tangible Property Regs: Reconsidering Small Taxpayer Relief. So Sum Lee; Pazzia, Gian; Bagne, Alex // Accountingtoday.com;9/4/2015, p6 

    The article presents information on the new regulations on tangible property of the U.S. Internal Revenue Service (IRS). Topics include the regulations' aim to relieve small business taxpayers from the filing of the mandatory Form 3115, the risks of the adoption of Revenue Procedure 2015-20, and...

  • DOJ and IRS Use "Carrot 'n Stick" to Enforce Global Tax Laws. NANAVATI, JAY R.; THORNTON, JUSTIN A. // Criminal Justice;Summer2014, Vol. 29 Issue 2, p4 

    The article discusses the strategy of the U.S. Department of Justice and the Internal Revenue Service (IRS) in the enforcement of global tax laws. Topics covered include the Offshore Voluntary Disclosure Program (OVDP), the John Doe Summons being issued by the IRS and the deferred prosecution...

  • Evaluation of corporate income tax compliance costs under the Malaysian self-assessment system. Noor Sharoja Sapiei; Jeyapalan Kasipillai // Australian Tax Forum;2014, Vol. 29 Issue 1, p3 

    This paper presents the findings of the first study carried out in 2010 on the compliance costs of Malaysian corporate taxpayers under the self-assessment system (SAS) environment. We used a self-administered survey method on 473 large companies and received 98 usable responses, which...

  • Compliance Assurance Process. Opper, Loren M. // Tax Executive;Nov/Dec2011, Vol. 63 Issue 6, p413 

    The article focuses on the compliance assurance process (CAP) of the U.S. Internal Revenue Service (IRS), including its history, advantages and disadvantages, and the scope of CAP review. It states that CAP was established to address the delay in corporate income tax audits by expanding the...

  • Tax Uncertainty and Voluntary Real-Time Tax Audits. Beck, Paul J.; Lisowsky, Petro // Accounting Review;May2014, Vol. 89 Issue 3, p867 

    This study examines the empirical relation between voluntary participation in the Internal Revenue Service's (IRS) Compliance Assurance Process (CAP) audit program, and tax uncertainty disclosed in financial statements pursuant to Financial Interpretation No. 48 (FIN 48). Based on the findings...

  • IRS Offers New Chance to Report Offshore Assets. Whitehouse, Tammy // Compliance Week;Apr2011, Vol. 8 Issue 87, p12 

    The article reports on the second chance offered by the U.S. Internal Revenue Service (IRS) for companies or individuals to report offshore assets. The IRS rolls out a second voluntary disclosure program for any taxpayer with unreported income from offshore assets. Under the terms of the...

  • IRS Starts Electronic Newsletter for Small Businesses.  // Welding Journal;Oct2007, Vol. 86 Issue 10, p4 

    The article reports on the U.S. Internal Revenue Service's (IRS) creation of a weekly electronic newsletter for small businesses designed to provide tax information to business owners as well as self-employed individual. The newslettes will highlight information about IRS news releases and...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics