The Resource The enforcement of tax compliance in the US through public-private contracts

The enforcement of tax compliance in the US through public-private contracts

Label
The enforcement of tax compliance in the US through public-private contracts
Title
The enforcement of tax compliance in the US through public-private contracts
Creator
Subject
Language
  • eng
  • eng
Summary
The costs of sales and use tax compliance are high for US businesses and depend on the size of a company and the number of states in or to which they make sales. Taxpayers and Revenue Services do not only have a common interest in reducing tax administration and compliance complexity and the costs associated with it, they have also found solutions in the form of sales and use tax managed compliance agreements (MCAs) and managed audit agreements (MAAs). This article explores the operation of these contracts, outlining their perceived characteristics, benefits and costs, and addressing a number of policy and administrative issues, as well as the essential elements of them
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 19 (2008),
http://library.link/vocab/creatorName
Brederode, R.F.W. van
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • audit
  • sales tax
  • use tax
Label
The enforcement of tax compliance in the US through public-private contracts
Instantiates
Publication
Note
20080318
Other control number
ivm010805.pdf
Label
The enforcement of tax compliance in the US through public-private contracts
Publication
Note
20080318
Other control number
ivm010805.pdf

Library Locations

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      52.3736660 4.9336932
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