The 1998 Act and the Resources Link between Tax Compliance and Tax Simplification
52 Pages Posted: 20 Aug 2011
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: 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
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