A COMPARATIVE ANALYSIS OF STATE INDIVIDUAL INCOME TAX ENFORCEMENT PROCEDURES: ABSTRACT

A COMPARATIVE ANALYSIS OF STATE INDIVIDUAL INCOME TAX ENFORCEMENT PROCEDURES: ABSTRACT

Considering the increasing need of the various states for revenue, the object of this manuscript is to analyze state individual income tax enforcement procedures. The evidence suggests that better enforcement in the form of increasing the severity of criminal penalties and more rigorous audit techni...

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Veröffentlicht in:National tax journal 1981-06, Vol.34 (2), p.207
Hauptverfasser: Henszey, Benjamin N, Roadarmel, Richard L
Format: Artikel
Sprache:eng
Schlagworte:
Audits
Comparative analysis
Compliance
Enforcement
Fines & penalties
Imprisonment
Income taxes
Intergovernmental relations
Personal income
Ratings & rankings
Tax base
Tax collections
Tax evasion
Tax returns
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Zusammenfassung:Considering the increasing need of the various states for revenue, the object of this manuscript is to analyze state individual income tax enforcement procedures. The evidence suggests that better enforcement in the form of increasing the severity of criminal penalties and more rigorous audit techniques will increase tax collection.
ISSN:0028-0283
1944-7477