Browse

    By Area of Interest


    By Topic


    By Industry


    By Document Type


    Member Only Content


    By Date

    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. 

    Open Hide documents in this section

    Page  1 2 3 4 5 >> 
    Showing results 1 - 15 of 18272
    Order by:


    Zajac, David M. Morgan Hill, CA

    Disciplinary Actions As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Zajac’s AICPA membership was terminated effective June 7, 2015.
    Published on July 03, 2015

    Tsaketas, Spiros Manhasset, NY

    Disciplinary Actions As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Tsaketas was admonished effective June 19, 2015.
    Published on July 03, 2015

    Sever, Thomas H. Santa Barbara, CA

    Disciplinary Actions As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Sever’s AICPA membership was terminated effective June 7, 2015.
    Published on July 03, 2015

    Schexnayder, Ken J. Berwick, LA

    Disciplinary Actions As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Schexnayder’s AICPA membership was terminated effective June 7, 2015.
    Published on July 03, 2015

    Robinson, Ross, Fircrest, WA

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Ross’ AICPA membership was terminated, effective May 26, 2015, in connection with the disciplinary action taken by the Washington State Board of Accountancy.
    Published on July 03, 2015

    Renda, John B. Buffalo, NY

    Disciplinary Actions As a result of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, Mr. Renda, with the firm of Renda and Renda Accountants & Auditors, P.C. entered into a settlement agreement under the Joint Ethics Enforcement Program, effective May 4, 2015.
    Published on July 03, 2015

    Porras, Ricardo - Miami, FL

    Disciplinary Actions As a result of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, Mr. Porras, with the firm of Ricardo Porras, CPA, PA, entered into a settlement agreement under the Joint Ethics Enforcement Program, effective May 11, 2015.
    Published on July 03, 2015

    Perez, Frank, Jr. - Tampa, FL

    Disciplinary Actions As a result of an investigation of alleged violations of the code of professional conduct of the AICPA, Mr. Perez, with the firm of Perez & Company, CPAs, P.A. entered into a settlement agreement under the Joint Ethics Enforcement Program, effective June 15, 2015.
    Published on July 03, 2015

    Morris, Hoover D. - Houston, TX

    Disciplinary Actions As a result of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, Mr. Morris, with the firm H.D. Morris Co., Inc., P.C. entered into a settlement agreement under the Joint Ethics Enforcement Program, effective June 15, 2015.
    Published on July 03, 2015

    Savino, Frank L. - Hanover Morris, NJ

    Disciplinary Actions As a result of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and the New Jersey Society of CPAs, Mr. Savino, with the firm of Savino & Company, entered into a settlement agreement under the Joint Ethics Enforcement Program, effective December 29, 2014.
    Published on July 03, 2015

    Miura, Gerald M. Honolulu, HI

    Disciplinary Actions As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Miura’s AICPA membership was terminated effective June 7, 2015.
    Published on July 03, 2015

    Dunham, Charles D. Gold Canyon, AZ

    Disciplinary Actions In consideration of the AICPA foregoing a full investigation of his alleged misconduct, Charles D. Dunham entered into a settlement agreement under the Joint Ethics Enforcement Program effective February 12, 2015.
    Published on July 03, 2015

    DiGaetano, George Santa Ana, CA

    Disciplinary Actions As a result of a decision by a hearing panel of the Joint Trial Board, Mr. DiGaetano’s AICPA membership was terminated effective June 7, 2015.
    Published on July 03, 2015

    Dettelis, E. Michelle Santa Maria, CA

    Disciplinary Actions As a result of a decision by a hearing panel of the Joint Trial Board, Ms. Dettelis was admonished effective June 14, 2015.
    Published on July 03, 2015

    Cook, Dennis H. - Largo, FL

    Disciplinary Actions As a result of an investigation of alleged violations of the Code of Professional Conduct of the AICPA, Mr. Cook, with the firm of Dennis H. Cook, CPA, entered into a settlement agreement under the Joint Ethics Enforcement Program, effective May 14, 2015.
    Published on July 03, 2015

    Page  1 2 3 4 5 >> 
    Showing results 1 – 15 of 18272
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.