The fiscal problem in Missouri

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Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter VI. Tax administration ( Continued)

Collection:: Economics Books

198 THE FISCAL PROBLEM IN MISSOURI Much can be said in favor of having the administration of the income tax assigned to the State Tax Commission and assessing and collecting the tax through district representa- tives of the Commission. It was pointed out in the preceding section that the state might be divided into districts for administrative purposes, and under this plan the district representatives of the State Tax Commission could combine duties in connection with the general property tax with those incident to the assessment and collection of income taxes. Such a plan should work out well, since most of the work in connection with the income tax would come during the earlier part of the year, while during the later part of the year the district representative could concentrate on im- proving the administration of the general property tax. Under such a plan the district representatives serving as income tax assessors and collectors could arrange to be at principal cities within the respective districts for one or more days prior to the final day for filing returns, for the purpose of receiving income tax returns and payments on account. Foreign corporations doing business in the state could be required to send their returns direct to the State Tax Com- mission on forms provided by the Commission. The repre- sentatives of the Tax Commission in charge of the several districts would naturally keep in touch with the central office on all income tax matters, particularly those involving unusual cases for which the statutes do not make specific provision. In time the number of doubtful cases would be reduced, since information concerning matters of inter- pretation and court decisions would be made available to the district representatives by the central office. Meetings of the district representatives of the State Tax Commission called for the purpose of considering income tax and other problems would be helpful. These meetings could be held as often as necessary. Collection through a system of district offices would no doubt be more satisfactory than any other plan which might be devised. Returns received under such a system would probably be more complete than those received under the present system of local assessment. less reason exists for delinquency in income tax collections than in the case of most

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