Tax Administration: Nonfiling among U.S. Citizens Abroad

机译：税务管理：美国公民在国外的未归档

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This report reviews available data on the tax compliance of U.S. citizensresiding in foreign countries, particularly whether they file required U.S. tax returns. The Committee was concerned that nonfiling among U.S. citizens residing abroad could result in lost tax revenue and undermine the expatriation provisons enacted in August 1996 in the Health Insurance Portability and Accountability Act (P.L. 104-191). The provisions increased the authority of the Internal Revenue Service (IRS) to tax former U.S. citizens who renounced their citizenship to avoid paying U.S. taxes. Our objectives for this report were to (1) determine whether it is possible, given available data, to estimate the prevalance and revenue impact of nonfiling among U.S. citizens residing abroad; (2) identify factors that may limit IRS' enforcement of the filing requirement or otherwise contribute to nonfiling abroad; (3) describe IRS' recent initiatives to improve the filing compliance in this population; and (4) contrast the Department of the Treasury's study on the income tax compliance of U.S. taxpayers residing abroad with our results in this study.

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年度 1998
页码 1-36
总页数 36
原文格式 PDF
正文语种 eng
中图分类工业技术;
关键词
Taxes; Law enforcement; Federal law; Delinquency; Income; Files(Records); Residences; Filing; Auditing; Regulations; Complaince;

机译：税收;执法;联邦法律;违法;收入;档案（记录）;住所;备案;审计;法规;继承人;

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Tax Administration: Nonfiling among U.S. Citizens Abroad

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