Sec. 11301. FINDINGS

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## SEC. 11301 FINDINGS Congress finds as follows: ####

(1)The District of Columbia government has historically had a poor record of determining and collecting all revenue it is due under its revenue code. ####

(2)The impact on the District's financial condition of poor administration and collection is significant and has contributed both to the size of its accumulated operating deficit and to the difficulty in balancing the budget going forward. ####

(3)More complete collection of taxes would not only increase District of Columbia revenues, but would give residents and businesses a sense of equity and that all were paying their fair share. ####

(4)Once District tax processing and collection is competently managed it will be possible for the District government to accurately assess the true value of its many taxes and determine that some may be reduced or eliminated without a significant negative impact on revenues. ####

(5)Any reduction or elimination of non-productive or counterproductive taxes or taxes which cost more to administer than they produce in revenue would significantly improve the negative atmosphere surrounding the District of Columbia tax system and its enforcement.