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The 1998 Act And The Resources Link Between Tax Compliance And Tax Simplification, Steve R. Johnson
The 1998 Act And The Resources Link Between Tax Compliance And Tax Simplification, Steve R. Johnson
Scholarly Publications
Tax compliance sometimes is thought of as purely a matter of administration. But there are important connections between substance and procedure.' Both affect compliance. This article explores how simplification of the substantive tax law can improve compliance. The particular emphasis is on how simplification can liberate human and material resources for the IRS without which otherwise well conceived efforts to improve compliance are likely ultimately to fail.
The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson
The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson
Scholarly Publications
No abstract provided.