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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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    Airlines

    Article A description of publications available on the Airlines industry.
    Published on September 19, 2014

    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 September 19, 2014

    IRS Announces Proposed Changes to Cafeteria Plan Elections and Lookback Period

    News Proposed changes to the rules for when a taxpayer can revoke health care coverage in a cafeteria plan and how to measure the lookback period for determining who is a full-time employee when an employee moves positions within the same employer group.
    Published on September 19, 2014

    Special Per Diem Rates Issued for 20142015 Travel Expenses

    News The IRS issued its annual update of special per diem rates for use in substantiating certain business expenses taxpayers incur when traveling away from home in 2014 and 2015.
    Published on September 19, 2014

    Comment Letters for the June 16, 2014 PEEC Exposure Draft

    Comment Letters The exposure draft contains important proposals for review and comment by the AICPA’s membership and other interested parties regarding pronouncements for possible adoption by the Professional Ethics Executive Committee (PEEC).
    Published on September 19, 2014

    QCM Reviews

    Overview Learn about the Quality Control Material (QCM) review process including information and links to guidance,  forms, schedules and practice aids.
    Published on September 19, 2014

    Request for Information to Schedule QCM Reviews

    Checklist Download the Request for Information to Schedule QCM Peer Reviews.
    Published on September 19, 2014

    Conferences

    Conference Overview AICPA offers over sixty conferences and workshops on accounting and auditing topics and practice management guidance in specific industry and consulting niches every year.
    Published on September 19, 2014

    AICPA Member Discount Program

    Article The AICPA offers discounts on products and services from premium brands to its members.
    Published on September 19, 2014

    Dell

    Article The AICPA offers discounts on Dell products to its members.
    Published on September 19, 2014

    Renew or Reinstate Membership

    Overview Renew or Reinstate your AICPA Membership
    Published on September 19, 2014

    AICPA Membership

    Overview An introduction to the benefits and rewards of AICPA membership and a guide to AICPA membership categories.
    Published on September 19, 2014

    Not-for-Profit Entities - Correction of Net Assets Balances Reported in Prior Periods

    Article Not for Profit entities may be required to change net asset classifications that were reported in a previous year. In these instances the not for profit entity would be required to make certain judgments and determinations. This excerpt provides further information.
    Published on September 19, 2014

    Expert Panel - Insurance

    Article The Insurance Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for insurance entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on September 19, 2014

    Health Care Entities Expert Panel

    Overview The Health Care Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for health care entities by bringing together knowledgeable parties in this specialized area.
    Published on September 19, 2014

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