Open Access Honors Program Thesis
Taxpayer compliance--United States; Tax collection--United States; Tax evasion--United States;
This paper will discuss the tax gap, both as an overall national issue and as related to individual business income. First, the relevance of the tax gap in today’s economy will be addressed and background information regarding the tax gap will be provided. Next the small business environment will be examined, focusing on why the tax gap is so prevalent there. Proposed tax gap reduction measures will be explored, including an examination of the benefits and shortcomings associated with each measure. Future challenges will also be looked at, focusing on the impact such proposed measures will have on the operations of the nation’s small businesses. Finally, a recommendation will be given as to the most effective and efficient tax gap reduction strategy in both the short-term and long-term.
Year of Submission
Department of Accounting
University Honors Designation
A thesis submitted in partial fulfillment of the requirements for the designation University Honors
© 2008 Jennifer Granzow
Granzow, Jennifer, "The tax gap: America's underreported revenues" (2008). Honors Program Theses. 62.