Taxpayer Compliance Measurement Program
From Open Risk Manual
Definition
Taxpayer Compliance Measurement Program. An Internal Revenue Service program consisting of detailed audits of a random, stratified sample of individual tax returns. TCMP ratios are incorporated into the tax-misreporting (audit) adjustments used in the I-O accounts and the NIPAs. The last TCMP was conducted in 1988, and it has since been replaced by the NRP (National Research Program).[1]
References
- ↑ Concepts and Methods of the US Input-Output Accounts. K.J.Horowitz, M.A.Planting, 2009
