<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee180389231">
<name type="corporate">
 <namePart>United States Government Publishing Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
  <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
</role>
 <role>
  <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
  <roleTerm authority="marcrelator" type="code">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Government Accountability Office</namePart>
 <namePart>General Government Division</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">author</roleTerm>
  <roleTerm authority="marcrelator" type="code">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<extension>
 <collectionCode>GAOREPORTS</collectionCode>
 <category>Legislative Agency Publications</category>
 <waisDatabaseName>gao</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-12</dateIngested>
</extension>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">1995-06-02</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
 <extent>26 p.</extent>
</physicalDescription>
<classification authority="sudocs">GA 1.13:GGD-95-157</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-GGD-95-157</identifier>
<identifier type="local">P0b002ee180389231</identifier>
<identifier type="former package identifier">f:gg95157</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-24</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-GGD-95-157</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>REPORT</docClass>
 <accessId>GAOREPORTS-GGD-95-157</accessId>
 <reportNumber>GGD-95-157</reportNumber>
 <subject>Tax administration</subject>
 <subject>Reporting requirements</subject>
 <subject>Noncompliance</subject>
 <subject>Income taxes</subject>
 <subject>Tax administration systems</subject>
 <subject>Taxpayers</subject>
 <subject>Tax returns</subject>
 <subject>Tax law</subject>
 <subject>Tax nonpayment</subject>
 <identifier>IRS Taxpayer Compliance Measurement Program</identifier>
 <identifier>Earned Income Tax Credit</identifier>
 <identifier>IRS Business Master Plan</identifier>
 <type>Other Written Product</type>
 <seriesAbbrev>GGD</seriesAbbrev>
</extension>
<titleInfo>
 <title>Reducing the Tax Gap: Results of a GAO-Sponsored Symposium</title>
</titleInfo>
<abstract>GAO presented the results of its symposium on key taxpayer compliance
issues.&lt;p/&gt;GAO found that: (1) the federal tax system does not ensure uniform
compliance among various groups of taxpayers; (2) major modifications in
the current tax system would be required to substantially improve
taxpayer compliance with tax laws, such as reducing tax law complexity
and extending income tax withholding requirements; (3) the Internal
Revenue Service (IRS) could improve taxpayer compliance by expanding
compliance techniques, addressing unreported income, improving the
utility of compliance data, and improving its ability to resolve
taxpayer compliance problems promptly; and (4) IRS officials must
determine the acceptable levels of compliance and tax system
intrusiveness to promote compliance for each type of taxpayer.</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-95-157/html/GAOREPORTS-GGD-95-157.htm</url>
 <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-95-157/pdf/GAOREPORTS-GGD-95-157.pdf</url>
</location>
<identifier type="preferred citation">GAO/GGD-95-157</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-GGD-95-157</url>
</location>
<note>Other Written Product</note>
<extension>
 <searchTitle>GAO/GGD-95-157; Reducing the Tax Gap: Results of a GAO-Sponsored Symposium;
            </searchTitle>
</extension>
<subject>
 <topic>Tax administration</topic>
 <topic>Reporting requirements</topic>
 <topic>Noncompliance</topic>
 <topic>Income taxes</topic>
 <topic>Tax administration systems</topic>
 <topic>Taxpayers</topic>
 <topic>Tax returns</topic>
 <topic>Tax law</topic>
 <topic>Tax nonpayment</topic>
 <topic>IRS Taxpayer Compliance Measurement Program</topic>
 <topic>Earned Income Tax Credit</topic>
 <topic>IRS Business Master Plan</topic>
</subject>
</mods>