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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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    Recently Issued Technical Questions and Answers

    Article The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any
    Published on April 24, 2015

    Tax Practice Management

    Overview Tax Practice Management webpage that provides guidance, tools, resources, and learning opportunities. Also provides access to additional resources for tax section members around practice management.
    Published on April 24, 2015

    GAQC Alert No. 274

    Newsletter FASB Proposes Changes to NFP F/S; Volunteer for AICPA Committees Soon; and Upcoming Yellow Book CPE Opportunities
    Published on April 24, 2015

    EBPAQC Firm Members A through F

    Roster Alphabetical list of Employee Benefit Plan Audit Quality Center Member firms A through F.
    Published on April 24, 2015

    EBPAQC Firm Members M through S

    Roster Alphabetical list of Employee Benefit Plan Audit Quality Center Member firms M through S.
    Published on April 24, 2015

    EBPAQC Firm Members T through Z

    Roster Alphabetical list of Employee Benefit Plan Audit Quality Center member firms T through Z.
    Published on April 24, 2015

    GAQC Members By State

    Directory GAQC list of members by State.
    Published on April 24, 2015

    GAQC Firm and State Audit Organizations Members M through S

    Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha M through S. Use it to find GAQC Firm and State Audit Organizations Members.
    Published on April 24, 2015

    GAQC Firm and State Audit Organizations Members T through Z

    Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha T through Z. Use it to find a GAQC Firm and State Audit Organizations Members.
    Published on April 24, 2015

    The Tax Adviser

    Publication The Tax Adviser is a valuable monthly resource for the latest tax-planning techniques and tax-saving methods. Its enhanced content and clean format make it a premier source of cutting-edge tax strategies for even the most knowledgeable tax practitioner and corporate executive.
    Published on April 24, 2015

    AICPA Code of Professional Conduct

    Professional Standards This section includes the most current AICPA Code of Professional Conduct.  Also available for download are the pdf versions of the historical Code of Professional Conduct.
    Published on April 24, 2015

    Code of Professional Conduct as of April 23, 2015

    Professional Standards This is the Code of Professional Conduct that reflects any content changes made to the Code through April 23, 2015.
    Published on April 24, 2015

    ASB Meeting Agenda and Materials May 2015

    Meeting Materials Meeting Date: May 12-15, 2015 Baltimore, MD Hilton Baltimore 401 W. Pratt Street Baltimore, MD  21201 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make reser
    Published on April 24, 2015

    Financial Services Reform

    News Stay up to date on legislative and regulatory issues relating to financial services reform.
    Published on April 24, 2015

    Personal Financial Planning CPE & Events

    Webcast Our webcasts, conferences and audio streams give PFP section members, inclusive of CPA/PFS credential holders, the opportunity to learn about timely issues as well as interact with their peers.
    Published on April 24, 2015

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