The government's tax collection agency has not followed through on its plan, announced a year ago, to crack down on violations of corporate income tax law.
Conclusion
The government's tax collection agency has not followed through on its plan to crack down on violations of corporate income tax law.
Evidence
Audits are the primary tool for detecting corporate income tax violations, and over the past year since they announced the plan, not a single audit of corporate income tax returns has been completed.
Evaluate
Given that .... there hasn't been a single audit completed since the govt tax agency pledged to crack down on violations of corp tax law.
How could we still argue that ... the govt tax agency has followed through on its plan to crack down on violations of corp income tax law?
Maybe they're trying to crack down through methods that don't involve audits? We know that audits are the primary tool for detecting such violations, but maybe the govt. is focusing on some of the less-used methods. Maybe they don't need to detect violations (they're already aware of them); they just need the will and manpower to go confront these corporations and charge them with violations.
Goal
Let's look for an answer that allows us to "make an excuse" for the fact that not a single audit has been completed, or allows us to argue that the government really is dedicated to cracking down on violations of corp income tax law.