학술논문
The Technique and Costs of Administration of Retail Sales Taxes.
Document Type
Article
Author
Source
Subject
*Tax laws
*Tax administration & procedure
Sales tax policy
Taxation of the retail industry
Tax collection policy
Tax returns policy
Tax accounting policy
Taxpayer compliance policy
*
Language
ISSN
0022-2429
Abstract
The article discusses aspects of administering U.S. retail sales taxes. The cost of administering a tax can be defined as the difference between the total amount contributed by taxpayers and the net amount made available to the government. The process of the governmental collection of retail sales tax involves the distribution of tax return forms to retailers and the receiving of completed returns along with remittances of tax. A substantially high ratio of government expenditure to collections appears necessary for operations in states with large area.