The 1998 Act and the Resources Link between Tax Compliance and Tax Simplification

52 Pages Posted: 20 Aug 2011

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: August 19, 2011

Abstract

Tax compliance sometimes is thought of as purely a matter of administration. But there are important connections between substance and procedure. Both affect compliance. This article explores how simplification of the substantive tax law can improve compliance. The particular emphasis is on how simplification can liberate human and material resources for the IRS without which otherwise well conceived efforts to improve compliance are likely ultimately to fail.

Suggested Citation

Johnson, Steve R., The 1998 Act and the Resources Link between Tax Compliance and Tax Simplification (August 19, 2011). Kansas Law Review, Vol. 51, 2003, FSU College of Law, Public Law Research Paper , Available at SSRN: https://ssrn.com/abstract=1912657

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

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HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

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