Tax Administration: Preliminary Information on Selected Foreign Practices That May Provide Useful Insights Page: 4 of 20
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We conducted our work from October 2009 to March 2011 in accordance
with all sections of GAO's Quality Assurance Framework that are relevant
to our objectives. The framework requires that we plan and perform the
engagement to obtain sufficient and appropriate evidence to meet our
stated objectives and to discuss any limitations in our work. We believe
that the information and data obtained, and the analysis conducted,
provide a reasonable basis for any findings and conclusions in this
statement.
Although the descriptive information presented in this testimony may
provide useful insights for Congress and others on alternatives to current
U.S. tax policies and practices, comparisons across tax administration
systems or even within systems must include a separate analytic step to
identify the factors that might affect the transferability of the practices,
such as differences in law, to the U.S. Based on such an analysis, countries
determine whether others' practices could be adopted. For example,
nations have differing cultures. Generally, attitudes toward government
can affect voluntary tax compliance. When taxpayers are more willing to
accurately comply with tax rules, less enforcement action by the
administrators is needed. Measurements of taxpayers' attitudes are not
well defined or uniform; nor are measurements of voluntary compliance.
Examples of Selected The following examples illustrate how New Zealand, Finland, EU, UK,
Australia, and Hong Kong have addressed well known tax administration
Tax Administration issues.
Practices to Address
Known Tax
Administration IssuesGAO-11-540T
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United States. Government Accountability Office. Tax Administration: Preliminary Information on Selected Foreign Practices That May Provide Useful Insights, text, April 12, 2011; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc294229/m1/4/: accessed April 25, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.