Greenfield, Stuart J.
December 1982
National Tax Journal;Dec82, Vol. 35 Issue 4, p501
Academic Journal
This article investigates audit performance among U.S. states which employ a sales tax to determine factors contributing to increased audit collections. The three major factors explaining completeness of collections are the size of the enforcement staff, the extent of exemptions and the tax rate. The failure to establish an adequate audit program will have an impact on revenue loss and inequities among taxpayers. To evaluate the performance of an activity, qualitative or quantitative criteria must be established.


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