FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W597912923> ?p ?o ?g. }

• W597912923 abstract "The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRS’s implementation of the Internal Revenue Code (for the first time since 1952). The Joint Committee on Taxation noted that the overall objective of the 1998 IRS Reform Act was to have “a well-run IRS [which] is critical to the operation of our tax system.” From a public administration paradigm, the IRS moved from a traditional tax management methodology to a New Public Management (NPM) methodology. Traditional tax management focused on efficiency and effectiveness typically measured by tax collections per dollar spent. NPM focuses on “performance based” activities emphasizing the responsiveness to the needs of taxpayers. Ultimately, the IRS’s core function remains the annual collection of nearly $2 trillion in taxes. The effects of the 1998 IRS Reform Act on the IRS’s administration were assessed within the context of this paradigm shift in management. Partial replication of the IRS’s 1990 Taxpayer Opinion Survey showed taxpayers’ perceptions of the IRS have not improved. In fact, the IRS’s receipt of top quality service evaluations universally decreased. Analysis of selected enforcement/compliance data showed that the number of IRS auditors is inversely related to the annual tax gap. The data of this dissertation, however, indicated that the 1998 IRS Reform Act resulted in better taxpayer compliance. Examination of the IRS’s personnel data shows that IRS executives have not received private pay parity, and the IRS strategically misrepresented §1203 employee termination violations in 2003." @default.
• W597912923 created "2016-06-24" @default.
• W597912923 creator A5024485997 @default.
• W597912923 date "2022-06-10" @default.
• W597912923 modified "2023-10-06" @default.
• W597912923 title "Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management" @default.
• W597912923 cites W1219546699 @default.
• W597912923 cites W1492155385 @default.
• W597912923 cites W1495493120 @default.
• W597912923 cites W1515758695 @default.
• W597912923 cites W1522249826 @default.
• W597912923 cites W1565395837 @default.
• W597912923 cites W1566447476 @default.
• W597912923 cites W177121387 @default.
• W597912923 cites W186560636 @default.
• W597912923 cites W1924908505 @default.
• W597912923 cites W1972416920 @default.
• W597912923 cites W2013915366 @default.
• W597912923 cites W2016191625 @default.
• W597912923 cites W2072670477 @default.
• W597912923 cites W2124984450 @default.
• W597912923 cites W2127249496 @default.
• W597912923 cites W2145027642 @default.
• W597912923 cites W2279277222 @default.
• W597912923 cites W240400725 @default.
• W597912923 cites W2475776024 @default.
• W597912923 cites W2490891954 @default.
• W597912923 cites W2502422144 @default.
• W597912923 cites W3125838763 @default.
• W597912923 cites W635205747 @default.
• W597912923 cites W635309968 @default.
• W597912923 cites W652828394 @default.
• W597912923 cites W1493022004 @default.
• W597912923 cites W3139628192 @default.
• W597912923 doi "https://doi.org/10.31390/gradschool_dissertations.531" @default.
• W597912923 hasPublicationYear "2022" @default.
• W597912923 type Work @default.
• W597912923 sameAs 597912923 @default.
• W597912923 citedByCount "0" @default.
• W597912923 crossrefType "dissertation" @default.
• W597912923 hasAuthorship W597912923A5024485997 @default.
• W597912923 hasBestOaLocation W5979129231 @default.
• W597912923 hasConcept C100001284 @default.
• W597912923 hasConcept C10138342 @default.
• W597912923 hasConcept C121955636 @default.
• W597912923 hasConcept C144133560 @default.
• W597912923 hasConcept C151730666 @default.
• W597912923 hasConcept C162324750 @default.
• W597912923 hasConcept C17744445 @default.
• W597912923 hasConcept C195487862 @default.
• W597912923 hasConcept C199539241 @default.
• W597912923 hasConcept C2776360696 @default.
• W597912923 hasConcept C2777070848 @default.
• W597912923 hasConcept C2778979077 @default.
• W597912923 hasConcept C2779343474 @default.
• W597912923 hasConcept C2779777834 @default.
• W597912923 hasConcept C3116431 @default.
• W597912923 hasConcept C45237549 @default.
• W597912923 hasConcept C86803240 @default.
• W597912923 hasConceptScore W597912923C100001284 @default.
• W597912923 hasConceptScore W597912923C10138342 @default.
• W597912923 hasConceptScore W597912923C121955636 @default.
• W597912923 hasConceptScore W597912923C144133560 @default.
• W597912923 hasConceptScore W597912923C151730666 @default.
• W597912923 hasConceptScore W597912923C162324750 @default.
• W597912923 hasConceptScore W597912923C17744445 @default.
• W597912923 hasConceptScore W597912923C195487862 @default.
• W597912923 hasConceptScore W597912923C199539241 @default.
• W597912923 hasConceptScore W597912923C2776360696 @default.
• W597912923 hasConceptScore W597912923C2777070848 @default.
• W597912923 hasConceptScore W597912923C2778979077 @default.
• W597912923 hasConceptScore W597912923C2779343474 @default.
• W597912923 hasConceptScore W597912923C2779777834 @default.
• W597912923 hasConceptScore W597912923C3116431 @default.
• W597912923 hasConceptScore W597912923C45237549 @default.
• W597912923 hasConceptScore W597912923C86803240 @default.
• W597912923 hasLocation W5979129231 @default.
• W597912923 hasOpenAccess W597912923 @default.
• W597912923 hasPrimaryLocation W5979129231 @default.
• W597912923 hasRelatedWork W2375258063 @default.
• W597912923 hasRelatedWork W2749669159 @default.
• W597912923 hasRelatedWork W2982874358 @default.
• W597912923 hasRelatedWork W3173749716 @default.
• W597912923 hasRelatedWork W4319782395 @default.
• W597912923 hasRelatedWork W4382657178 @default.
• W597912923 hasRelatedWork W4385175310 @default.
• W597912923 hasRelatedWork W4385458878 @default.
• W597912923 hasRelatedWork W4386053007 @default.
• W597912923 hasRelatedWork W4386103738 @default.
• W597912923 isParatext "false" @default.
• W597912923 isRetracted "false" @default.
• W597912923 magId "597912923" @default.
• W597912923 workType "dissertation" @default.