Who Says Life Is Fair? Itemizing the IRS Budget for Accountability

IF 0.9 Q2 LAW EJournal of Tax Research Pub Date : 2021-04-30 DOI:10.2139/ssrn.3901474
Luke Zahari
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Abstract

The tax code, at present, affords great discretion to the IRS in enforcing its individual provisions. This discretion contributes to distrust among taxpayers, bureaucratic inefficiency, and waste. By allocating funding for specific tax programs, Congress can restore trust, streamline the tax process, and make wiser use of taxpayer dollars.
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谁说生活是公平的?列举国税局的预算问责制
目前,税法在执行个别条款时给予国税局很大的自由裁量权。这种自由裁量权导致了纳税人之间的不信任、官僚效率低下和浪费。通过为具体的税收项目分配资金,国会可以恢复信任,简化税收程序,更明智地使用纳税人的钱。
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