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ACROSS SESSIONS
- Subject Index: Since 1995
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Developed and maintained by the Division of Legislative Automated Systems.
1995 SESSION
LD8399410WHEREAS, the cost of reporting and collecting taxes has become increasingly burdensome for Virginia's individual and business taxpayers, especially for small business; and
WHEREAS, available technological innovations may reduce compliance costs and simplify compliance efforts; and
WHEREAS, the more taxpayer friendly and less cumbersome the tax structure, the greater will be the chance for voluntary compliance, with the resulting reduction in tax administration costs and increase in tax revenue to meet Virginia's critical needs; and
WHEREAS, the public sector may not have fully considered and utilized technological improvements in the tax collection and reporting process; and
WHEREAS, Virginia needs to examine how to utilize technology to ease the burden of complying with the numerous reporting requirements; and
WHEREAS, Virginia's taxpayers deserve an efficient tax compliance structure so that the costs of compliance and reporting are as modest as possible; now, therefore, be it
RESOLVED by the House of Delegates, the Senate concurring, That [ a joint
subcommittee be established the Department of Taxation be
requested to study ways to streamline and simplify Virginia's state and
local tax forms, filing requirements and procedures. The Department is
requested ] to examine Virginia's tax forms, procedures and reporting
requirements and to determine how to simplify the process and reduce the
compliance costs to both the taxpayer and the Commonwealth.
[ The joint subcommittee shall be composed of seven members to be
appointed as follows: four members of the House of Delegates to be appointed
by the Speaker of the House, and three members of the Senate to be appointed
by the Senate Committee on Privileges and Elections.
The direct costs shall not exceed $4,200.
All agencies of the Commonwealth shall provide assistance upon request of
the joint subcommittee.
The joint subcommittee The Department of Taxation ] shall complete its
work in time to submit its findings and recommendations to the Governor and
the 1996 Session of the General Assembly as provided in the procedures of the
Division of Legislative Automated Systems for the processing of legislative
documents.
[ Implementation of this resolution is subject to approval and
certification by the Joint Rules Committee. The Committee may withhold
expenditures or delay the period of the conduct of this study. ]