Tax Administration: Compliance and Other Issues Associated with Occupational Excise Taxes

摘要

The report discusses the need for improving taxpayer compliance with the occupational excise taxes on alcohol and wagering. The report also presents matters the Congress may wish to consider relating to the taxes on retail alcohol dealers and dealers of National Firearms Act weapons. The authors prepared the report because of the inherent difficulty administering agencies have in developing cost-effective strategies for enforcing these taxes.