Congress's Goal of Increasing Electronic Filing: An Assessment Based on the Technology-Adoption Literature

2000 ◽  
Vol 14 (4) ◽  
pp. 403-425 ◽  
Author(s):  
Steven T. Walsh ◽  
Craig G. White
Keyword(s):  
Technology Adoption ◽  
Percent Level ◽  
Current Level ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Electronic Filing ◽  
Adoption Level ◽  
Realistic Goal

The Internal Revenue Service Restructuring and Reform Act of 1998 (the Act) places a heavy emphasis on electronic filing (or e-filing). Here we focus on the IRS's strategy, in response to the Act, for reaching an 80-percent level of e-filing by the year 2007. In this paper we ask the question: Given the current level of acceptance, is this is a realistic goal for individual taxpayers? We address this question through a discussion of the current elements of the electronic-filing process. Additionally, we apply technology-adoption literature to map out the current progress and techniques required to facilitate the adoption of e-filing. We conclude that, given the nonmandatory nature of the change, it is unlikely the 80-percent-adoption level will be reached for individuals by the year 2007. However, it appears that there are some avenues available to the IRS and Congress to further increase the usage of electronic filing.

scholarly journals Technology adoption analysis of improved maize technology in western hills of Nepal

2015 ◽  
Vol 1 (1) ◽  
pp. 146-152 ◽  
Author(s):  
Jeevan Lamichhane ◽  
Krishna P Timsina ◽  
Durga B RanaBhat ◽  
Surya Adhikari
Keyword(s):  
Technology Adoption ◽  
Current Level ◽  
Potassium Fertilizer ◽  
Maize Production ◽  
Large Scope ◽  
Production Practices ◽  
Phosphorus And Potassium ◽  
Method Of Planting ◽  
Adoption Level ◽  
Structured Questionnaire

The survey was carried out in two districts namely Palpa and Baglung to determine the current level of adoption of improved maize production practices. This study identifies the technology adoption extent and pattern of improved maize technologies in Western Hills of Nepal. In each of these districts, two village development committees (V.D.Cs) were surveyed. Deurali and Khasyouli V.D.C from Palpa and Kudule and Malika V.D.C from Baglung Districts were selected. Structured Questionnaire were administered to 30 randomly selected households in each VDC. Altogether 120 Households were surveyed. The degree of adoption was measured on the seed rate, adoption of improved varieties, application of Nitrogenous, Phosphatic and Potassium fertilizer, Weeding and method of planting. The adoption index was used to determine the adoption level of the respondents. There seems to be a gap between the recommended practice and current level of practice at the farmers level in some of the factors like Nitrogenous, Phosphorus and Potassium fertilizers, method of planting .The study revealed that majority farmers belonged to high adoption category (57%) followed by medium adoption category (54%) and low adoption category (9%). The Technology Adoption Index (TAI) was found 63%. In nutshell there is still large scope for yield improvement of the maize in the study area by adopting improved maize varieties.Journal of Maize Research and Development (2015) 1(1):146-152DOI: http://dx.doi.org/10.5281/zenodo.34265

Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments

2003 ◽  
Vol 17 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Peggy A. Hite ◽  
John Hasseldine
Keyword(s):  
Random Selection ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Tax Returns ◽  
Selection Of

This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that concerns most taxpayers. Taxpayers engage paid preparers in order to avoid this type of audit and to avoid any resulting tax adjustments. The study examines whether there are more audit adjustments and penalty assessments on tax returns with paid-preparer assistance than on tax returns without paid-preparer assistance. By comparing the frequency of adjustments on IRS office audits, the study finds that there are significantly fewer tax adjustments on paid-preparer returns than on self-prepared returns. Moreover, CPA-prepared returns resulted in fewer audit adjustments than non CPA-prepared returns.

The Effects of Capital Campaigns on Local Nonprofit Ecologies

2018 ◽  
Vol 47 (3) ◽  
pp. 645-656 ◽  
Author(s):  
Joanna Woronkowicz
Keyword(s):  
Nonprofit Organizations ◽  
Internal Revenue Service ◽  
Arts Organizations ◽  
Natural Distribution ◽  
Capital Campaign ◽  
Internal Revenue ◽  
Capital Campaigns ◽  
Short Period ◽  
Distribution Of Resources ◽  
Nonprofit Arts

When charities launch capital campaigns, they hope to attract large amounts of resources in a relatively short period of time; however, other charities in the area are likely to see such campaigns as disruptive to the natural distribution of resources to area nonprofits by disproportionately directing area donations to a single organization. This study seeks to understand the effects capital campaigns have on both the fundraising performance of other nonprofits and the makeup of a local nonprofit ecology. The analysis uses data from a randomly sampled set of nonprofit arts organizations that had capital campaigns for facilities projects between 1994 and 2007 and Internal Revenue Service Form 990 data on 501 (c) (3) nonprofit organizations in each county. The results illustrate that a capital campaign positively affects the fundraising performance of other charities in a local nonprofit ecology, but that campaigns decrease the size of a local nonprofit ecology.

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