| Definition: |
The Voluntary Compliance Rate is an estimate of the amount of tax for a given year that is paid voluntarily and timely. It is expressed as a percentage of the estimate of true tax liability for that year – reflecting the impact of non-filing, underreporting, and underpayment combined. |
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| Status: |
The most recent voluntary compliance rate (83.7%) is based on the National Research Program (NRP) evaluation of 2001 individual income tax returns and extrapolation of earlier estimates attributed to other taxpayer segments. Historically the voluntary compliance rate has not fluctuated far from the 83% - 84% range. |
IRS Oversight Board • 1500 Pennsylvania Avenue, NW • Washington, DC 20220
Phone: 202-622-2581 • Fax: 202-622-7944
Email: irsob@do.treas.gov |
