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    Tax Advocacy - Legislation and Policy 

    The AICPA advocates for good tax policy by: (1) educating the public on the principles of good tax policy through issuance of tax policy concept statements; (2) participating in hearings, meetings, and conferences to promote good tax policy, particularly simplification of the tax laws, and to provide recommendations on how to reduce the "tax gap;" and (3) issuing an annual compendium of legislative proposals focused on noncontroversial proposals to simplify or correct perceived technical problems with provisions in the Internal Revenue Code.

    Tax Policy Concept Statements
     
    Tax Policy Concept Statement No. 1—Guiding Principles of Good Tax Policy: A Framework for Evaluation of Tax Proposals

    This tax policy concept statement provides a framework to help answer the question: How should proposals to change existing tax rules be analyzed? This question is answered by providing and discussing ten principles that are commonly cited and used as indicators of "good tax policy."

    Tax Policy Concept Statement No. 2—Guiding Principles for Tax Simplification

    In this tax policy concept statement, the AICPA reaffirms its support of efforts to reduce complexity in existing federal and state tax laws, and to curtail incremental complexity in the future. The statement sets forth guiding principles to be used in the development of simpler tax legislation and regulations.

    Tax Policy Concept Statement No. 3—Guiding Principles for Tax Law Transparency

    This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed on them and others. The statement recommends guiding principles to be used in the development of more transparent tax law.

    Tax Policy Concept Statement 4 —Guiding Principles for Tax Equity and Fairness

    This concept statement addresses the "good tax policy" principle of equity and fairness. The statement identifies and defines seven “dimensions” that should be considered when assessing tax equity and fairness. The statement recommends guiding principles to be used in the development of more equitable and fair tax laws. 

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    AICPA Recommends Change to Return Due Dates

    Overview This page provides history, background and links related to the recommendation to change the due dates for certain tax returns.
    Published on March 31, 2015

    2015 Tax Advocacy Comment Letters

    Comment Letters Recent comment letters submitted by the tax section.
    Published on March 31, 2015

    2014 Foreign National Questionnaire

    Questionnaire 2014 Foreign National Questionnaire to be used in conjuction with 1040NR
    Published on March 31, 2015

    Advocacy-PCPS Technical Issues Committee

    Overview The PCPS Technical Issues Committee (TIC) works diligently to provide the small-medium size firm perspective in the standard-setting process.
    Published on March 31, 2015

    PCPS TIC Governmental Accounting Comment Letters

    Comment Letters TIC Comment Letters provide the PCPS Technical Issues Committee’s (TIC) views on proposed technical standards affecting small businesses. This page contains TIC comment letters pertaining to recent Governmental Accounting proposals issued by the Governmental Accounting Standards Board (GASB).
    Published on March 31, 2015

    Tax Section

    Overview The AICPA Tax Section provides tax practice tools to help members elevate their practices and maintain the highest ethical standards. The AICPA also advocates sound tax policy and effective tax administration.
    Published on March 31, 2015

    Questions and Answers About the AICPA Peer Review Program

    FAQ Learn more about the AICPA Peer Review Program with this Questions and Answers guide. The Q&A is available as a PDF download.
    Published on March 30, 2015

    Online Professional Library Product List

    Overview This list provides product subscription pricing for the Online Professional Library. It contains the member and nonmember pricing for all publications included in the Online Professional Library.
    Published on March 30, 2015

    2015 Team and Review Captain Checklists

    Checklist Team or Review Captain Checklists contain all of the instructions, checklists and materials you need to perform a peer review.
    Published on March 30, 2015

    For Peer Reviewers

    Article Helpful information for those interested in peer review, new peer reviewers or experienced peer reviewers. QCM and CPE Materials provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.
    Published on March 30, 2015

    Peer Review News & Publications

    Article Access Peer Review's top news items and publications including, Peer Review Alerts, the newly featured Reviewer Focus and Peer Review Updates.
    Published on March 30, 2015

    2014 Women to Watch Winners

    Roster The AICPA partners with state CPA societies to host the Women to Watch Awards. This is a listing of the winners of the 2014 Women to Watch Awards in the categories of emerging and experienced leaders. Winners come from Alabama, California, Colorado, Florida, Illinois, Kansas, Louisiana, Massachusetts, Maryland, Michigan, Missouri,
    Published on March 30, 2015

    2013 Women to Watch Winners

    Article The AICPA partners with state CPA societies to host the Women to Watch Awards. This is a listing of the winners of the 2013 Women to Watch Awards in the categories of emerging and experienced leaders. Winners come from Alabama, California, Colorado, Florida, Illinois, Kansas, Louisiana, Massachusetts, Michigan, Missouri, New
    Published on March 30, 2015

    2012 Women to Watch Award Winners

    Overview The AICPA partners with state CPA societies to host the Women to Watch Awards. This is a listing of the winners of the 2012 Women to Watch Awards in the categories of emerging and experienced leaders. Winners come from Alabama, California, Colorado, Delaware, Iowa, Kansas, Massachusetts, Michigan, Missouri, New Mexico,
    Published on March 30, 2015

    2011 Women to Watch Award Winners

    Overview The AICPA partners with state CPA societies to host the Women to Watch Awards. Here is a listing of the winners of the 2011 Women to Watch Awards in the categories of emerging and experienced leaders. Winners come from Alabama, California, Delaware, Florida, Illinois, Kansas, Massachusetts, Missouri, New Mexico, South
    Published on March 30, 2015

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