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IRS’s Comprehensive Approach to Compliance Measurement

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  • Brown, Robert E.
  • Mazur, Mark J.

Abstract

The IRS created the National Research Program in 2000 and gave it responsibility for defining, developing and capturing data on filing, payment, and reporting compliance. This paper details how compliance measurement feeds the IRS’s strategic planning process, as well as the Tax Gap, which details the differences between what the Service collects from taxpayers and what taxpayers actually owe. We provide detailed information on each of the measures, including definitions, data sources, and how the measures interact with one another. Finally, we examine how these strategic compliance measures differ from other metrics the IRS employs in its enforcement activities.

Suggested Citation

  • Brown, Robert E. & Mazur, Mark J., 2003. "IRS’s Comprehensive Approach to Compliance Measurement," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(3), pages 689-700, September.
    • Handle: RePEc:ntj:journl:v:56:y:2003:i:3:p:689-700
    DOI: 10.17310/ntj.2003.3.15
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    Cited by:

    1. Olanrewaju Salam, Mudathir, 2019. "Public Governance Quality And Personal Income Tax Compliance: Evidence From Ilorin Metropolis, Kwara State, Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 43-63, September.
    2. John Guyton & Patrick Langetieg & Daniel Reck & Max Risch & Gabriel Zucman, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," NBER Working Papers 28542, National Bureau of Economic Research, Inc.
    3. James Alm & Kyle Borders, 2014. "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 61-79, December.
    4. Chiarini, Bruno & Ferrara, Maria & Marzano, Elisabetta, 2022. "Tax evasion and financial accelerator: A corporate sector analysis for the US business cycle," Economic Modelling, Elsevier, vol. 108(C).
    5. Ahmad Farhan Alshira¡¯h & Hijattulah Abdul-Jabbar, 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 114-114, May.

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