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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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    EBPAQC Alert No. 108

    Article Special Event – Center Members are Invited to Attend Risk Assessment Standards Practice Management Forum Tuesday, September 18, 2007, 2:00 – 3:30 pm Eastern Dear Center Members Enter the Forum EBPAQC members are invited to participate in a free Pract
    Published on August 30, 2207

    PCPS Audio Webcasts Registrations

    Overview If you are new to PCPS or are interested in what PCPS membership has to offer, don't miss these new informative quarterly audio webcasts covering access to and navigation of the web site, and assistance with benefits, tools and resources available to PCPS members.
    Published on February 26, 2015

    Health Care Reform Presentation - Small Employers

    Presentation This presentation outlines the provisions of the law that are relevant to your small employer clients. This PowerPoint can be customized for your firm and used in conjunction with the client brochures or as a stand-alone presentation.
    Published on February 26, 2015

    Health Care Reform Presentation - Large Employers

    Presentation This presentation outlines the provisions of the law that are relevant to your large employer clients. This PowerPoint can be customized for your firm and used in conjunction with the client brochures or as a stand-alone presentation.
    Published on February 26, 2015

    Health Care Reform Presentation - Individuals

    Presentation This presentation outlines the provisions of the law that are relevant to your individual clients. This PowerPoint can be customized for your firm and used in conjunction with the client brochures or as a stand-alone presentation.
    Published on February 26, 2015

    Women to Watch Awards

    Award The Women to Watch awards highlight the accomplishments of women in the profession, and demonstrate to emerging female leaders that success is not out of reach.
    Published on February 26, 2015

    Podcasts from the Personal Financial Planning Division

    Audio The AICPA PFP Division monitors the news and legislative and regulatory landscape in order to bring you expert commentary on the issues you need to know in practice.
    Published on February 26, 2015

    Categories of Information Table for Ethics Ruling No. 2

    FAQ This nonauthoritative table provides examples and supplements Ethics Ruling No. 2 and the definition of confidential client information. The table provides examples of client information that is and is not available to the public as well as other information that is in the member's possession.
    Published on February 26, 2015

    Tax Advocacy

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    Published on February 26, 2015

    Professional Ethics General FAQs

    FAQ Find answers to some of the most frequently asked questions received by the AICPA Ethics Division hotline over the years.
    Published on February 26, 2015

    Contact Us

    Overview Contact sheet for information on tax advocacy team members
    Published on February 26, 2015

    Personal Financial Planning

    Overview An overview of the Personal Financial Planning Division.
    Published on February 26, 2015

    Women in the Profession CPE & Events

    Overview Mark your calendars for our 2013 Women’s Initiatives web seminars and live events.
    Published on February 26, 2015

    Women in the Profession

    Overview The Women in the Profession section lays out how the AICPA, led by its Women's Initiatives Executive Committee, is committed to the retention and advancement of women in accounting. Click on the Women to Watch Awards to view emerging and experienced female leaders in the profession. Visit the Resources area
    Published on February 26, 2015

    Succession Planning Resource Center

    Overview The Succession Planning Resource Center offers small to medium-sized firms the resources they need to make their firms succession-ready. The material has been developed from a big-picture, holistic perspective to help practitioners effectively address their succession management needs.
    Published on February 26, 2015

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