[20210802]IF11887_联邦税收差距：规模、影响因素以及关于减少规模的辩论.pdf

https:/crsreports.congress.gov August 2, 2021Federal Tax Gap: Size, Contributing Factors, and the Debate Over Reducing ItFederal Tax Gap The federal tax gap is a measure of taxpayer noncompliance. The Internal Revenue Service (IRS) provides two estimates of the gap: a gross measure and a net measure. The gross federal tax gap is the difference between the total amount of federal individual and corporate income, employment, and estate and gift taxes owed in a year and the total amount of those taxes paid voluntarily in full and on time. The net tax gap is the difference between all taxes owed and taxes paid after late taxpayer payments and taxes collected through IRS enforcement actions. The federal tax gap may be a concern for policymakers for several reasons. First, the gap represents tax revenue that the federal government could use for many purposes, such as reducing the budget deficit or paying for new programs. Second, the gap imposes costs on compliant taxpayers that are not borne to the same extent by noncompliant taxpayers (e.g., higher taxes in the future, cutbacks in beneficial government programs, and interest payments on federal debt to finance budget deficits). Third,