Tax Administration: New Compliance Research Effort Is on Track, but Important Work Remains.

摘要

In order to identify potential design or implementation problems with National Research Program (NRP), you asked us to assess IRS's plans for the program. Accordingly, this report (1) describes NRP's overall design and major components and (2) assesses whether it is likely to produce the compliance data IRS needs, be conducted in a manner that minimizes taxpayer burden, and be successfully implemented. To describe and assess IRS's plans to measure compliance and assess its progress towards implementing those plans, we reviewed documents describing NRP in general and documents related to specific program elements. We also held frequent discussions with the IRS officials designing the program. We examined IRS's plans to conduct NRP and compared them to IRS's own objectives, government program planning principles, and general research design guidance.