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- W1508400546 abstract "This article examines three aspects of tax administration that are widely thought to play a particularly critical role in tax enforcement: the examination (or audit) function, information reporting and the criminal enforcement process. A careful look at the IRS budget devoted to the first two of these demonstrates that a major shift in tax enforcement policy has occurred during the last decade---fewer people have been audited, but those who have been were punished more severely. This shift in enforcement policy raises important questions both of the efficacy and fairness of the tax administrative process. Although not apparent through budget allocations, a similar pattern has occurred with respect to criminal enforcement. In addition, the shift of IRS resources toward enforcement of non-tax crimes and the increased use of grand juries also raises important questions about these IRS criminal enforcement process." @default.
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- W1508400546 date "1989-12-01" @default.
- W1508400546 modified "2023-09-27" @default.
- W1508400546 title "The Changing Face of Tax Enforcement, 1978-1988" @default.
- W1508400546 hasPublicationYear "1989" @default.
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