칼파일
CalFileCalFile은 캘리포니아 프랜차이즈 세무 위원회(FTB)의 현재 세금 준비 프로그램/서비스다.
ReadyReturn은 2005년 FTB가 파일럿으로 시작한 조세준비프로그램으로,[1] 2003년 세금자료에 근거한 2004년 납세자 5만1850명이 고용주와 은행이 FTB에 보고한 재무정보에 근거한 "사전 입력"[2] 양식을 받았다. 수령자는 단독, 무의존, 표준편입, 임금-소득, 1인 고용주였으며, 최대 조정 총소득은 139,917달러였다.[3][4] ReadyReturn의 목적은 납세자들이 쉽게 신고할 수 있도록 하고, 신고 절차를 보다 정확하고 빠르게 하기 위함이었다.[5]
CalFile과 ReadyReturn은 한 시점에 서로 다른 납세자 범주에 대해 공동 출원했다.[6][7] 2015년에는 ReadyReturn의 최고 기능이 CalFile에 포함되었고 ReadyReturn은 더 이상 별도의 프로그램이 아니었다.[8][9][10][11][12]
레디리턴
배경
20개 이상의 다른 나라들이 납세자 중 일부에게 미리 입력된 수익률을 시행하고 있다.[13][14] 덴마크는 1988년부터 사전 충원된 반환 프로그램을 시작해 참여율이 80%에 이른다. 칠레, 핀란드, 몰타, 뉴질랜드, 노르웨이, 스웨덴은 대부분의 납세자들이 이용할 수 있는 유사한 프로그램을 가지고 있다. 싱가포르, 남아프리카, 스페인, 터키는 최소한 30%의 납세자들이 이용할 수 있는 유사한 프로그램을 가지고 있다. 호주, 에스토니아, 프랑스, 홍콩, 아이슬란드, 이탈리아, 리투아니아, 폴란드는 유사한 프로그램을 이용할 수 있으며 일부 납세자들이 사용하고 있다.[13][14][15]
1990년대 미시간주는 반환청구를 제안했다가 참여가 부족해 프로그램을 포기했고 [16]루이지애나주는 Y2K 문제로 계획을 세웠으나 시행을 중단했고 [16]미네소타는 반환청구를 제안했지만 법제화하지 않았다.[17]
2017년 3월, 캘리포니아에 ReadyReturn을 설립하려는 노력이 NPR의 플래닛 머니 팟캐스트 에피소드의 주제가 되었다.[18]
오리진스
2004년, 캘리포니아 프랜차이즈 조세 위원회 직원들 조셉 Bankman,[19][20]세 법 분야, 그들이 그들은 캘리포니아 사람들의 수입은 수백만명의 캘리포니아 사람들의 세금 보고를 작성할 수 있을 만큼의 데이터가 있어서 인식을 임상 psychologist,[21]교수와 법률 경영의 스탠포드 대학교 법대에서 거벽에게 말했다.e에서 왔다 한 가지 일
2005년,[22] 조셉 뱅크먼은 캘리포니아 주와 협력하여 (개인이나 세무 전문가가 아닌) 단일의존적이고, 의존성이 없는 표준편입, 1인 고용주, 임금만 내는 납세자가 2005년 신청 시즌에 이용할 수 있는, 주(개인 또는 세무 전문가가 아님)에 의해 준비된 완전한 세금 신고서를 가진 시범 연구인 ReadyReturn을 만들었다.[23]
캘리포니아 프랜차이즈 세무위원회가 ReadyReturn 웹사이트를 개설하자, 인튜잇은 캘리포니아 입법자들을 고소하고 이 프로그램을 없애기 위해 로비를 벌였다.[19][24][25][26][27]
방법론
조종사에서는 납세자가 주어진 대로 반품을 신청하거나, 수정하여 신고하거나, 평상시와는 달리 무시하고 신고할 수 있도록 했다.[28] 파일럿 참가자 5만 명 중 3만8500명이 반환을 무시하는 선택을 했고, 약 1만1500명이 이를 신청했다.[29] 파일럿 참가자를 대상으로 한 설문조사에 따르면 90% 이상이 레디리턴을 사용해 시간을 절약했으며, 이전에 사용했던 시스템보다 편리하다고 응답했다. 99%는 내년에 다시 사용하겠다고 답했고,[30] 0.3%의 ReadyReturn 파일링에서 오류가 발생했으며, 3.1%의 비ReadyReturn 파일링에서는 오류가 발생했다.[31]
반대
2001년과 2010년 사이에 세금 준비 소프트웨어인 터보택스의 제조사인 인튜이트사는 레디리턴을 죽이려는 시도로 170만 달러 이상의 로비를 지출했다.[32][33][34][27][6] ReadyReturn에 대해 명시적인 법적 허가를 제공하고 이 프로그램을 영구적으로 만드는 법안이 2006년 캘리포니아 주 의회 회기에서 표결에 부쳐지지 않고 사망했다.[35][36][37][38] 캘리포니아 주 관제사 스티브 웨스트리는 이 프로그램을 시범 프로젝트의 일환으로 사용한 납세자들의 반응에 놀랐다고 말했는데, 그들 중 약 96%는 이 프로그램을 정부가 제공해야 할 서비스라고 말했다. 그리고 그들은 이 프로그램을 다시 사용할 것이라고 말했다.
"나는 ReadyReturn이 옳은 일이라고 절대적으로 믿게 되었다."
—California Controller, Steve Westly[39]
ReadyReturn 양식은 2006년 과세연도에는 사용되지 않았으나,[40] 캘리포니아 프랜차이즈 세무위원회가 2007년 과세연도에는 자체적으로 부활시켜 캘리포니아 주민 100만명을 대상으로 확대했다.[41][39][42]
리셉션
2012년에, 88,652 캘리포니아 납세자들, 그리고 종이 이상 반환할 경우 7번 과정에ReadyReturn 복귀이 들정도로, 그것이 국가로 추정되는 12만 5천달러를 저장한 체계를 사용했다.[43]99%ReadyReturn과 97%서비스의 정부 제공해야 한다 이 형식을 명시한 만족했다 언급된 것처럼, 96%는 그것이 그들이 어떻게 소송을 제기하는 것보다 더 편하다고 진술했다. 과거에는 95%가 시간을 절약한다고 말했고 98%는 다시 사용할 것이라고 말했다.[44][43][19][45][46][47]
칼파일
CalFile은[48] 캘리포니아 프랜차이즈 세무 위원회(FTB)가 주 세금 신고를 온라인으로 FTB에 직접 제출하기 위해 시작한 현행 무료 세금 준비 프로그램이다.[49][50][51][52][53][54][55] 소득이 20만3,341달러 이하인 미혼 사용자와 40만6,687달러[56][57] 이하 기혼 사용자가 이용할 수 있으며 대부분 이용자의 반환을 완료하는 데 20분이 소요되며 보통 7~10일 이내에는 직접 입금환급금이 지급된다.[58][59][60]
역사
CalFile은 2003년에 이용 가능해졌다.[61][62] 2011년에는 640만 명의 파일러가 대상이었다.[54] ReadyReturn의 일부 기능은 현재 CalFile의 일부다.[63][64][65]
경제학
조세정책과 법률윤리를 전문으로 하는 UC 데이비스 법학전문학교의 데니스 J. 벤트리 주니어 교수는 이를 "신뢰할 수 있고, 자발적이며, 안전하고, 자유롭게 계산하고, 세금을 신고할 수 있는 방법"[27]이라고 설명한다. FTB는 CalFile이 연간 400만 달러에서 1000만 달러 사이의 세금 준비 비용을 절감하고 캘리포니아 주는 약 50만 달러의 디지털화 간접비와 관리 비용을 절감하고 있다고 말한다.[66][67]
반대
CalFile은 인튜이트와 같은 개인 세금 준비 소프트웨어에서 시장 경쟁자들의 로비 캠페인에 직면해 있다.[27] 이러한 로비 운동은 국세청장이 무료 온라인 연방 세금 준비 프로그램을 시행하지 못하도록 만류해왔다.[68] 프로퍼블리카는 인튜이트의 제품인 터보택스가 "미국 정부가 오래 전에 대부분의 부유한 나라들이[69] 하던 일을 하고 대부분의 시민들을 위해 간단하고 무료로 세금 신고를 했다면 하루아침에 무너질 수 있는 불안한 토대 위에서 휴식을 취하고 있다"고 지적했다.[70][71][72]
참조
- ^ Staff, WIRED (May 1, 2006). "Crushing Competition" – via www.wired.com.
- ^ Bankman, Joseph; Hemel, Daniel; Ventry, Dennis. "Why filing taxes isn't easy". The Agenda.
- ^ "State program fills in tax forms for simpe returns". April 14, 2006.
- ^ Small, Julie (13 April 2010). "California's ReadyReturn reduces taxpayer angst for a small number". KPCC. Retrieved 25 December 2011.
- ^ Mikesell, John L. (2010). Fiscal Administration: Analysis and Applications for the Public Sector, Eight Edition. Boston, Massachusetts: Wadsworth. p. 366. ISBN 978-0-495-79582-7.
- ^ a b 벤트리, 데니스 J. 주니어 Insight's Nine Lies Kill State E-Filing Programs and Keep 'Free' File Alive
- ^ Wright, Kathleen K. (February 5, 2008). California Income Tax Manual 2008. CCH. ISBN 9780808018469 – via Google Books.
- ^ "Page not located". Franchise Tax Board. 2019-12-08. Archived from the original on 2019-03-15. Retrieved 2019-12-08.
- ^ "ReadyReturn". California Franchise Tax Board. 2014-05-02. Archived from the original on 2014-05-02.
- ^ "Calfile: File directly with us — for free". California Franchise Tax Board.
- ^ "Using California's free online programs for your taxes". February 1, 2008.
- ^ "California ~ Corporate, Personal Income Taxes: Self-Employed Health Insurance Deduction, ReadyReturn Elimination, and More Discussed". Wolters Kluwer Tax and Accounting. January 8, 2015.
The FTB now includes ReadyReturn’s best features in its other free online filing application, CalFile. Now that CalFile offers ReadyReturn features and more, the FTB no longer offers ReadyReturn. All 540 2EZ filers and many 540 filers qualify to use CalFile.
- ^ a b Spreadsheet: Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies. oecd-ilibrary.org. Tax Administration. 2013. doi:10.1787/9789264200814-en. ISBN 9789264200807.
- ^ a b Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies. oecd-ilibrary.org. Tax Administration. 2013. doi:10.1787/9789264200814-en. ISBN 9789264200807.
- ^ Erb, Kelly Phillips. "Fix The Tax Code Friday: Should IRS File Your Return For You?". Forbes.
- ^ a b 존 랍파, 수석 분석가. 2017년 1월 24일 코네티컷 주 총회 입법조사국 소득세 "반품 없는 신고" 허용 주
- ^ 미네소타주 수익부 SF 665 (휴식) 및 HF 843 (벤슨) 분석 (2007년 3월 2일)
- ^ "Episode 760: Tax Hero". NPR.org. Retrieved 2021-05-16.
- ^ a b c Mayyasi, Alex (March 22, 2017). "The Stanford Professor Who Fought the Tax Lobby". Priceonomics. Retrieved April 24, 2017.
- ^ 조지프 뱅크먼 "미스터 스미스 교육: 왜 그렇게 쉬운 세금 신고를 받기가 어려운가."
- ^ https://law.stanford.edu/2018/04/09/tax-time-really-need-painful-anxiety-ridden-process/
- ^ Klotsche, John (March 30, 2017). "Opinion: Americans shouldn't be responsible for filing tax returns, the government should" – via washingtonpost.com.
- ^ Wright, Kathleen K. (February 5, 2008). California Income Tax Manual 2008. CCH. ISBN 9780808018469 – via Google Books.
- ^ "Will the Simple Return end April 15 tax agony?". April 15, 2008 – via Christian Science Monitor.
- ^ https://icepp.gsu.edu/files/2015/03/ispwp0630.pdf
- ^ "ReadyReturn calitics".
- ^ a b c d Ventry, Dennis J. (21 July 2010). "Intuit's end-run". Los Angeles Times. Retrieved 25 December 2011.
- ^ "What was the experience with return-free filing in California?". Tax Policy Center.
- ^ Mikesell, John L. (2010). Fiscal Administration: Analysis and Applications for the Public Sector, Eight Edition. Boston, Massachusetts: Wadsworth. p. 366. ISBN 978-0-495-79582-7.
- ^ Furman, Jason, Jason E. Bordoff (2008). Path to prosperity: Hamilton Project ideas on income security, education and taxes. Washington DC: Brookings Institution Press. p. 300. ISBN 978-0-8157-3013-2.
- ^ University of New South Wales Australian Taxation Studies Program (2010). International Tax Administration: Building Bridges. Sydney, Australia: CCH Australia Ltd. p. 181. ISBN 978-1-921701-29-0.
- ^ "Turbo Tax maker Intuit, again, is mired in political turmoil". Capitol Weekly. September 24, 2009.
- ^ Elliott, Justin; Kiel, Paul. "Inside TurboTax's 20-Year Fight to Stop Americans From Filing Their Taxes for Free". ProPublica.
- ^ Day, Liz. "How the Maker of TurboTax Fought Free, Simple Tax Filing". ProPublica.
- ^ 짐 샌더스, 세금 환급 법안 새크라멘토 비, 2006년 6월 2일, 페이지 A4
- ^ "Bill Text - SB-1355 Income tax returns: ReadyReturn pilot program". leginfo.legislature.ca.gov.
- ^ "Bill Text - AB-1046 Income tax: ReadyReturns". leginfo.legislature.ca.gov.
- ^ LA 젤레낙. 2007년 납세신고서의 홈즈 판사, 랄프 크램든 그리고 시민적 덕목들.
- ^ a b "Second life for state tax program". Los Angeles Times. December 5, 2006.
- ^ "Calif. Tax Board Okays Return of ReadyReturn". Accounting Today. December 6, 2006.
- ^ Graetz, Michael J. (2010). 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States. New Haven, Connecticut: Yale University Press. p. 49. ISBN 978-0-300-16457-2.
- ^ Gledhill, Lynda (December 5, 2006). "SACRAMENTO: Tax board votes to extend ReadyReturn pilot program - Software firms, rights groups say move is illegal". SFGate.
- ^ a b ReadyReturn: 캘리포니아 프랜차이즈 세무 위원회(2013년 1월 17일)에서 귀하를 기다리고 있는 귀하의 캘리포니아 세금 신고서
- ^ "Why doesn't TurboTax want your taxes to be simple?". Easy Money by Policygenius. March 1, 2016.
- ^ Day, Liz (March 26, 2013). "How the Maker of TurboTax Fought Free, Simple Tax Filing". Mother Jones.
- ^ Mejia, Robin (March 2013). "Taxes Made Tolerable". Mother Jones.
- ^ Washington, 1440 G. Street NW; Skype, DC 20005 202-742-1520 Call with (April 15, 2013). "Tax preparers lobby heavily against simple filing". Sunlight Foundation.
- ^ "File directly with us — for free". California Franchise Tax Board.
{{cite web}}: CS1 maint : url-status (링크) - ^ "How to File a California State Tax Return Credit Karma Tax®". Credit Karma. 12 October 2018. Retrieved 9 January 2021.
E-file and pay for free with CalFile through the Franchise Tax Board’s website.
- ^ "California Franchise Tax Board - Case Studies". Human Factors International.
FTB suspected that much of its site was underutilized – either because people couldn't find information or didn't know what to look for. FTB was especially eager to increase the usage of CalFile, its online filing feature. At the start of a major redesign, HFI performed an expert review and conducted usability testing on both the existing website and a new prototype. By getting usability analysis and recommendations early in the redesign process, FTB minimized the cost of implementing changes.
- ^ Prah, Pamela M. "States' Free Online Tax Filing Services Going Underused". Government Technology. e.Republic. Stateline.org. Retrieved 9 January 2021.
California is the only state that has a free online tool that generates the return itself; you don’t even have to enter the numbers. The program ReadyReturn pulls the information from wage reports and past tax returns and then completes a return online. The state touts ReadyReturn as an easy program that allows taxpayers to finish state tax returns in minutes, rather than hours.But not many Californians are using it. Of the 2 million taxpayers who were eligible to use ReadyReturn, just 89,000 used the program last year, according to the state Franchise Tax Board. Some 244,000 Californians used CalFile, the state’s other online tax program, which requires that taxpayers enter their own information, the board said. In a nutshell, ReadyReturn is for filers with under about $250,000 in income and CalFile is for wealthier taxpayers. ReadyReturn is not without controversy. It started out as a pilot in 2005, but faced opposition from the industry, particularly Intuit, producer of TurboTax.
- ^ Bankman, Joseph; Hemel, Daniel; Ventry, Dennis (2018-07-18). "Why filing taxes isn't easy". The Agenda. POLITICO LLC. Retrieved 9 January 2021.
California already offers a tool, CalFile, which allows residents to prepare and file state income taxes online at no cost. So why doesn’t the IRS do the same?
- ^ Klotsche, John (30 March 2017). "Americans shouldn't be responsible for filing tax returns — the government should". Washington Post. Retrieved 9 January 2021.
This idea for the tax agency to do the heavy-lifting computations is not new. California launched just such a program, ReadyReturn, in 2004 and recently took its best features and folded them into CalFile, the state’s easy-to-use service offering free e-filing. (John Klotsche is a partner and former chairman of the executive committee of the law firm Baker McKenzie. He was a senior adviser to the IRS Commissioner from 2003 to 2008.)
- ^ a b "State provides free completed tax returns for many". Davis Enterprise. Davis Enterprise. 11 March 2011. Retrieved 9 January 2021.
Last year, nearly 75 percent of all personal income tax returns were filed electronically. Key benefits of e-filing are that tax returns are more accurate; taxpayers get confirmation that FTB received their return, and the state saves paper-processing costs, the news release said. Taxpayers who file online and have their refunds issued by direct deposit often get refunds within one week. Paper-filed returns take longer, up to six to eight weeks depending on the time of year the return is filed.FTB offers CalFile, a free e-file program for more complicated tax filings. This online process takes about 15 to 30 minutes to complete. With CalFile, the taxpayer types in his or her tax information and e-files the return from FTB’s website. More than 6.4 million taxpayers can use CalFile. FTB also produced a short video describing the ease of using CalFile.
- ^ Pender, Kathleen Pender (11 March 2017). "How to get your taxes done, or do them yourself, for free". SFChronicle.com. Retrieved 9 January 2021.
Most California taxpayers can file their state tax return online for free using CalFile, sponsored by the Franchise Tax Board, but last year only about 1 percent did. With a Basic CalFile account, you don’t need a PIN, but must enter everything manually. With a Deluxe Account, you will have to wait for a PIN in the mail, but you will be able to view and import data from last year’s tax return, California wage and withholding information, estimated payments and other data the state has on you. (If you get a PIN, don’t wait too long to activate your account.) The income limits to use CalFile are high — $182,459 for single and $364,923 for joint returns. But some things will exclude you, such as capital gains or losses, business income, rental income, distributions from a retirement account before age 59½ and Roth IRA conversions.
- ^ "CalFile Qualifications 2020". FTB.ca.gov. Retrieved 11 January 2021.
- ^ "Franchise Tax Board Announces State Tax Filing Simplified for Many; Other News for State Income Taxpayers". Business Wire. 3 January 2005. Retrieved 9 January 2021.
The FTB offers free e-file services through its own CalFile service. CalFile is the FTB's no cost, direct-to-government e-file program. It is available to taxpayers who file the 540 2EZ, 540A, and to a limited degree the 540 long form. CalFile accepts income of nearly $280,000, itemized deductions, and some tax credits.
- ^ "State Franchise Tax Board announces start of tax return season". Los Altos Town Crier. 15 January 2014. Archived from the original on 2014-01-17. Retrieved 9 January 2021.
CalFile, a free, easy-to-use e-file option available to more than 6.4 million taxpayers. CalFile accepts taxpayers with income of up to $345,235, itemized deductions and some tax credits. CalFile guides taxpayers through a simple question-and-answer process that takes 15-30 minutes to complete. CalFile offers features such as email confirmation verifying that the return was filed and the ability to save information and return later to finish.
- ^ "California State Controller gives tax season advice -". KUSI. McKinnon Broadcasting. 21 March 2019. Retrieved 9 January 2021.
Most users can complete their return in about 20 minutes using FTB’s free CalFile program
- ^ "FTB offers last-minute tips for taxpayers". The Sun-Gazette Newspaper. 15 April 2015. Archived from the original on 2015-08-08. Retrieved 9 January 2021.
With tax day now upon us – Wednesday, April 15 – the Franchise Tax Board (FTB) offers tips for taxpayers to save time and money. “This can be a stressful time of year for taxpayers, but they should rest assured that free help is available,” said FTB Chair and State Controller Betty T. Yee.File online in minutes. FTB offers free electronic filing through CalFile, an easy-to-use tool available to more than 6.4 million taxpayers. FTB recommends setting up direct deposit to get a fast refund – generally within 7 to 10 days
- ^ "PIVOTING AWAY FROM PAPER How the IRS Can Overhaul Customer Service and Transform its Business Practices IRS Oversight Board Public Forum Agenda" (PDF). May 13, 2014. Retrieved 9 January 2021.
PANEL 2: Using Technology to Increase Customer Service for Taxpayers and Preparers: Panelist: Anne Miller, Division Chief, Filing Division, California Franchise Tax Board
- ^ Miller, Anne (May 13, 2014). "Pivoting Away from Paper" (PDF). Internal Revenue Service Oversight Board Public Forum. United States Department of the Treasury. Retrieved 9 January 2021.
CalFile was implemented in 2003 as a free, direct-to-government filing option for personal income taxpayers to complete and e-file their California tax return. CalFile leveraged the e-file system developed a decade earlier and the direct filing portal we made available for tax software providers in 1998.
- ^ "2004 ReadyReturn Pilot". Franchise Tax Board. 2019-12-08. Archived from the original on 2005-03-23. Retrieved 2019-12-08.
- ^ "Your California tax return may be ready and waiting for you - ReadyReturn". California Franchise Tax Board. 2014-05-02. Archived from the original on 2014-05-02. Retrieved 2014-05-02.
- ^ "What was the experience with return-free filing in California?". Tax Policy Center. Retrieved 9 January 2021.
The pilot program was popular among taxpayers who used it, and California subsequently authorized the widespread availability of ReadyReturns for tax year 2007. The program has now been incorporated into CalFile, the state’s free online tax-filing site.
- ^ Lam, Bourree (18 April 2016). "The Fight Over Making Taxes Less Awful". The Atlantic. Retrieved 9 January 2021.
The state’s program, CalFile, uses information the state already has to calculate taxes for single filers making up to $169,730 and married filers making up to $339,464 a year.According to the California Franchise Tax Board, CalFile’s annual costs are about $100,000, which goes toward updating the program in accordance with any new tax legislation, and saves the state over half a million dollars a year. (For comparison, the private-sector tax-prep industry is estimated to bring in $10 billion in revenue every year.)
- ^ Howard, John (29 July 2010). "Debate over online state tax filing heats up in Capitol". Capitol Weekly. Sacramento, California. Retrieved 9 January 2021.
Intuit, which manufacturers the popular TurboTax program, and others in a business coalition want to curtail the use of free, state-sponsored online tax filing systems. There are two of them. One is Ready Return, a basic, one-step process for taxpayers who use the standard deduction, don’t itemize and only have wage income from one W-2 source. The other is CalFile, which allows itemized deductions and income up to $321,000 for married filing jointly, but is not suitable for some taxpayers, such as those with extensive investment income or business deductions...Chiang noted that private tax preparers have sought dismantling Ready Return for several years, since the establishment of the online pilot program. Chiang spokesman Jacob Roper added that “the state saves a tremendous amount with people who use online filing. A digital return costs 34 cents to process, as opposed to $2.59 for a paper return.” Estimates vary, but the FTB believes Ready Return and CalFile save taxpayers between $4 million and $10 million, while the state saves some $500,000 annually in overhead and administrative costs.
- ^ Kaste, Martin (March 23, 2007). "IRS Urges E-Filing — But by Vendors Only, Please". NPR. Retrieved 9 January 2021.
The intensity of industry opposition to CalFile has not gone unnoticed in Washington, D.C. In February, IRS commissioner Mark Everson told Congress that he was reluctant to set up an IRS direct e-file system in part because of the bruising battle he witnessed in California...And that leaves federal taxpayers with little prospect of a direct-to-government e-filing system anytime soon...In fact, the industry already ran Big Brother-themed ads in California when tax authorities there were setting up CalFile, a direct e-filing system for state taxes. Lenny Goldberg, the head of the California Tax Reform Association, says Intuit is leading the charge against direct e-filing.
- ^ Mayyasi, Alex (March 22, 2017). "The Stanford Professor Who Fought the Tax Lobby". Priceonomics. Retrieved 9 January 2021.
The name for tax filing where the government sends out completed tax forms is return-free filing or pro forma returns. Countries like Sweden and Spain use return-free filing. In Estonia, 95% of taxpayers receive their tax bill online, and many pay with a single click. ReadyReturn was later incorporated into CalFile, which allows Californians to e-file their taxes. Intuit is not a fan.
- ^ Elliott, Justin; Kiel, Paul. "Inside TurboTax's 20-Year Fight to Stop Americans From Filing Their Taxes for Free". ProPublica.
But the success of TurboTax rests on a shaky foundation, one that could collapse overnight if the U.S. government did what most wealthy countries did long ago and made tax filing simple and free for most citizens. via : news.ycombinator.com/item?id=21281411
- ^ Ferenstein, Gregory (15 April 2015). "Technology Could Make Tax Day Easy; Lobbying Keeps It Complicated". ReadWrite. Retrieved 9 January 2021.
Unfortunately, Intuit, the maker of TurboTax, has banded with other tax-filing corporations to form a multi-million dollar lobbying machine to halt the government from rolling the technology out nation-wide. In 2010, the LA Times reported that Intuit spent $1,250,000 lobbying the state, at least in part to kill the pilot and prevent its spread throughout the country. ReadyReturn no longer exists, although some of its features have been rolled into CalFile, a new tax service from the State of California. CalFile allows taxpayers to file their returns directly with the state, but does not appear to automatically estimate their tax liability in advance.
- ^ Bankman, Joseph (November 19, 2019). Mr. Smith Gets an Education: Why it is so Hard to get Easy Tax Filing (PDF). Retrieved 9 January 2021.
At around the same time, the industry took steps to make the program more difficult to find. Both Intuit and H&R Block added code to their Free File websites that shielded them from search engines such as Google.
외부 링크
- 레디리턴
- ReadyReturn 웹사이트(2014-05-02)
- "ReadyReturn – Frequently Asked Questions" (PDF). California Franchise Tax Board. Archived from the original (PDF) on 2010-06-19.
- "Q&A with Stanford Law School Professor Joseph Bankman about ReadyReturn and CalFile" (PDF). California Franchise Tax Board.
- 입법부에 대한 프랜차이즈 세금 위원회 보고서: ReadyReturn, California 프랜차이즈 세금 위원회, 2009년 4월 23일
- 2014년 5월 13일 캘리포니아 프랜차이즈 세무 위원회, 국세청 감독 위원회 공개 포럼에서 벗어나기
- Ready Return 파일럿: Tax Year 2004 Study Results, California 프랜차이즈 Tax Board, 2006년 4월
- 2006년 4월 전산통신산업협회에 의뢰한 무수익세제, Boisture, Lauber, Paz의 정책분석
- 사전 완료된 소득세 신고서: Fraser Institute에 의뢰하여 2011년 캘리포니아 ReadyReturn Program의 증거
- Lam, Bourree (April 18, 2016). "The Fight Over Making Taxes Less Awful". The Atlantic.
- 칼파일
- CalFile "당사와 직접 파일 – 무료"
- "Help with CalFile". California Franchise Tax Board.
{{cite web}}: CS1 maint : url-status (링크) - "FTB's Free e-file Program, CalFile, Now Available in Spanish". Business Wire. March 24, 2008.
- "File Your State Taxes for Free in California, Maine, Massachusetts, Pennsylvania, and Other States". The Balance.
- "States' Free Online Tax Filing Services Often Overlooked". pew.org.
- Klein, Ezra (15 April 2015). "What Denmark, Sweden, and Spain could teach America about taxes". Vox.
- Manjoo, Farhad (15 April 2015). "Would You Let the I.R.S. Prepare Your Taxes?". The New York Times.
- Stevens, Daniel (April 12, 2015). "Is Money in Politics to Blame for Complicated Tax Returns?".
- 무료 전자 파일링 - 미네소타 매출
- "States' Free Online Tax Filing Services Often Overlooked: 23 States offer free online filing as of 11 April 2013". pew.org.
- 지도: 주 웹 기반 전자 파일 작성 방법(사전 작성 및 무료 파일), 2015년 1월 21일
- 학문적
- Bankman, Joseph (December 2008). "Using Technology to Simplify Individual Tax Filing" (PDF). National Tax Journal. 61 (4, Part 2): 773–789. doi:10.17310/ntj.2008.4S.01. S2CID 41850659. Retrieved 13 January 2021.
- Bankman, Joseph; Nass, Clifford; Slemrod, Joel B. (2015). "Using the 'Smart Return' to Reduce Tax Evasion". SSRN Electronic Journal. doi:10.2139/ssrn.2578432. S2CID 39787971. SSRN 2578432.
- "Point & Counterpoint: Joseph Bankman (Stanford) and James Edward Maule (Villanova) debate tax-filing simplification proposals: data-retrieval and pro-forma return". ABA Tax Times. 35 (4). Summer 2016.
- "Free Articles: Bankman, Joseph". Tax Notes. Tax Analysts. Retrieved 13 January 2021.
- Litan, Robert E.; Eisenach, Jeffrey A.; Caves, Kevin W. (2008). "The Benefits and Costs of I-File" (PDF). SSRN Electronic Journal. doi:10.2139/ssrn.1159844. S2CID 168131799. Retrieved 13 January 2021.
- "Tax industry group is 'trying to chill my research,' Professor Ventry tells N.Y. Times". UC Davis School of Law - News. November 13, 2018. Retrieved 13 January 2021.
- Ventry, Dennis J. Jr (21 July 2010). "Intuit's end-run". Los Angeles Times.
- Ventry, Dennis J, Intuit's Nine Lies Kill State E-Filing Programs and Keep 'Free' File Alive(2010년 8월 30일) 주세무서, 제555권, 제57호, 2010년, UC 데이비스 법률 연구서 제227호
- Ventry, Dennis J. (16 July 2018). "The Failed Free File Program Should Be Reformed, Not Codified". Tax Notes. 160 (3): 317. Retrieved 13 January 2021.
Reprinted from Tax Notes
- Ventry, Dennis J. (2020-02-10). "The Fix Was In: Mitre's "Independent" Review of Free File". Tax Notes Federal: 827. Retrieved 13 January 2021.
- Ventry, Dennis J. (4 November 2019). "False Claims in Fight Over California's False Claims Act". Tax Notes State: 395. Retrieved 13 January 2021.
- "Free Articles: Ventry, Dennis J., Jr". Tax Notes. Tax Analysts. Retrieved 13 January 2021.
Dennis J. Ventry Jr. is a professor at the University of California, Davis, School of Law and former Chair of the IRS Advisory Council.
- Walker, David I. (2020). "Tax Complexity and Technology". SSRN Electronic Journal. doi:10.2139/ssrn.3685329. S2CID 226735641. SSRN 3685329.
Boston Univ. School of Law, Law and Economics Research Paper No. 20-28
- Schwebke, Jason; Brink, William; Hansen, Victoria; Kelliher, Charles (January 2019). "Analyzing the role of trustworthiness in tax filing and tax compliance behavior through an automated return" (PDF). University of North Texas College of Business. Retrieved 13 January 2021.
- Duncan, Denvil; Li, Danyang (2018). "Liar Liar: Experimental Evidence of the Effect of Confirmation‐Reports on Dishonesty". Southern Economic Journal. 84 (3): 742. doi:10.1002/soej.12244. Retrieved 13 January 2021.
Although there has been discussions about the merits of a pre-populated tax form in the US, the State of California is the only US government to have implemented them under their ReadyReturn initiative. ReadyReturn has since been cancelled, but its primary feature – pre-populating tax forms with pre-existing information – is still available with CalFile.
- Valencia, Rebecca (Spring–Summer 2011). "Get Ready for the Return! How to Make Filing Tax Returns More Efficient: Applying the State of California Franchise Tax Board's ReadyReturn to the Federal Tax System". Rutgers Computer and Technology Law Journal. S2CID 62017885.
