The General Assembly finds that: (1) Voluntary compliance is the cornerstone of an effective tax system. (2) Despite attempts by the General Assembly, State taxes are not simple. (3) Even the most diligent taxpayers, through mistake or inadvertence, may not pay all taxes due. (4) The Department lacks the resources to audit the compliance of all taxpayers. (5) Illinois certified public accountants provide valuable advice and assistance to Illinois taxpayers on State tax issues. (6) A pilot program establishing a partnership between taxpayers, Illinois certified public accountants, and the Department will provide guidance to taxpayers and enhance voluntary compliance. (7) A pilot project to establish a certified audit program to address underpayment of local occupation and use taxes would address concerns raised by units of local government. effective tax system. taxes are not simple. or inadvertence, may not pay all taxes due. compliance of all taxpayers. valuable advice and assistance to Illinois taxpayers on State tax issues. between taxpayers, Illinois certified public accountants, and the Department will provide guidance to taxpayers and enhance voluntary compliance. program to address underpayment of local occupation and use taxes would address concerns raised by units of local government.
‹ Prev All Illinois sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.