[20210115]IN11578_美国国税局的执法预算和税务合规 .pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Internal Revenue Services Enforcement Budget and Tax Compliance January 15, 2021 This Insight examines key considerations in the debate over whether the Internal Revenue Services (IRSs) current enforcement budget is adequate to improve tax complianceespecially among high-income persons and pass-through business owners. IRS Enforcement Budget The IRS enforcement budget funds a variety of activities, including auditing tax returns, collecting unpaid taxes, getting tax returns from individuals who did not file on time, and verifying information reported on tax returns with similar information from third parties. Federal tax collection is based on a system of voluntary compliance by taxpayers. Increases in tax noncompliance, especially among taxpayers with income that might be relatively easy to conceal from the IRS, have the potential to erode public trust in the fairness and integrity of the federal tax system. A 2019 survey by the Pew Research Center found that 6 in 10 Americans believe that corporations and high-income persons do not pay their fair share of the federal income tax. Since FY2010, there