Taxpayer Compliance With Reporting Income From Flow-Through Entities in the United States With the Evidence From the IRS Data
Introduction Flow-through entities, such as partnerships and S corporations, are a common form of business structure in the United States. These entities allow the income generated by the entity to pass through to the individual owners for tax reporting purposes. According to the Internal Revenue Service (IRS), over 60% of all business income reported on ... Read More
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