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EMD-79-26 1 (1979-03-13)

handle is hein.gao/gaobaayuw0001 and id is 1 raw text is: 


BY THE COMPTROLLER GENERAL



Report To The Congress


OF THE UNITED STATES


A Review Of The Department Of

Energy's Energy Tax Policy Analysis



This report addresses the four basic questions:
    --Does DOE analyze the energy effects of tax
    proposals which impact heavily on energy
    industries?
    --Does DOE use this analysis to contribute to the
    administration's policies?
    --Does DOE make the analysis available to the
    Congress for its use in evaluating the proposals?


    --Does DOE analyze the energy effects of major
    tax law changes after they have been adopted
    to determine whether future adjustments are
    required?
The report concludes that with the exception of the
National Energy Plan, DOE has (1) made little or no
contribution to the administration's tax policies
affecting energy, (2) taken no formal position on tax
issues, and (3) not analyzed the actual energy effects
of major energy tax changes to see if further changes]
are in order. The report recommends that DOE
improve its analysis of energy tax issues; communi-
cate with other executive branch agencies, such as the
Treasury and OMB, to ensure that the energy policy
view is given consideration; and make the results of
its analysis available to the Congress for its use when
these issues are under discussion. The report also
recommends that a formal mechanism to improve
interagency communication be established.


I    0II I885 I 11111
    108856


I


      EMD-79-26
MARCH 13, 1979

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