Discusses an organisation’s responsibilities to mitigate the opportunity for identity theft, which is the criminal act of assuming the identity of another person with the expectation of gain; it is becoming the most pervasive financial crime today and resulted in the estimated loss of $221...

Purpose – The most recent IRS estimate puts the individual tax gap at $245 billion per year. This study seeks to develop and review performance measures for the seven most important IRS programs aimed at reducing the tax gap. Design/methodology/approach – The study develops and analyzes...