The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRSs implementation of the Internal Revenue Code (for the first time since 1952). The Joint Committee on Taxation noted that the overall objective of the 1998 IRS Reform Act was to have a well-run IRS [which] is critical to the operation of our tax system.
From a public administration paradigm, the IRS moved from a traditional tax management methodology to a New Public Management (NPM) methodology. Traditional tax management focused on efficiency and effectiveness typically measured by tax collections per dollar spent. NPM focuses on performance based activities emphasizing the responsiveness to the needs of taxpayers. Ultimately, the IRSs core function remains the annual collection of nearly $2 trillion in taxes.
The effects of the 1998 IRS Reform Act on the IRSs administration were assessed within the context of this paradigm shift in management. Partial replication of the IRSs 1990 Taxpayer Opinion Survey showed taxpayers perceptions of the IRS have not improved. In fact, the IRSs receipt of top quality service evaluations universally decreased. Analysis of selected enforcement/compliance data showed that the number of IRS auditors is inversely related to the annual tax gap. The data of this dissertation, however, indicated that the 1998 IRS Reform Act resulted in better taxpayer compliance. Examination of the IRSs personnel data shows that IRS executives have not received private pay parity, and the IRS strategically misrepresented ยง1203 employee termination violations in 2003.
| Identifer | oai:union.ndltd.org:LSU/oai:etd.lsu.edu:etd-11062004-130541 |
| Date | 09 November 2004 |
| Creators | VanDenburgh, William Meriwether |
| Contributors | Leonard Paul Ray, James A. Richardson, Nicholas G. Apostolou, Donald Larry Crumbley, Timothy J. Louwers |
| Publisher | LSU |
| Source Sets | Louisiana State University |
| Language | English |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lsu.edu/docs/available/etd-11062004-130541/ |
| Rights | unrestricted, I hereby certify that, if appropriate, I have obtained and attached herein a written permission statement from the owner(s) of each third party copyrighted matter to be included in my thesis, dissertation, or project report, allowing distribution as specified below. I certify that the version I submitted is the same as that approved by my advisory committee. I hereby grant to LSU or its agents the non-exclusive license to archive and make accessible, under the conditions specified below and in appropriate University policies, my thesis, dissertation, or project report in whole or in part in all forms of media, now or hereafter known. I retain all other ownership rights to the copyright of the thesis, dissertation or project report. I also retain the right to use in future works (such as articles or books) all or part of this thesis, dissertation, or project report. |
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