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 18228
    Order by:


    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 July 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 July 24, 2015

    GAQC Members By State

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

    Not-for-Profit

    Overview The Not-for-Profit Section of AICPA
    Published on July 24, 2015

    Not-for-Profit Financial Reporting

    Tools On this site, you will find resources on accounting and financial reporting for NFPs, including illustrative financial statements and various articles on accounting topics.
    Published on July 24, 2015

    Overview of Not-for-Profit Section Benefits for Prospective Members

    Article This is an overview of Not-for-Profit Section benefits for prospective members.
    Published on July 24, 2015

    Alternative Investments Considerations for Not-for-Profit Organizations

    White Paper Valuation of alternative investments can be a challenge for many not-for-profits and their auditors. The more complex or illiquid the investment, the greater the risk of misstatement and the more persuasive audit evidence needs to be obtained by the auditor. This article provides considerations for auditing alternative investments.
    Published on July 24, 2015

    An Issue Brief on State Marijuana Laws and the CPA Profession

    White Paper This issue brief gives an overview of U.S. recreational and medicinal marijuana laws, the current legislative/regulatory environment, and information for CPAs considering providing services to businesses that operate in these industries.
    Published on July 24, 2015

    AICPA Chart of States With and Without State Tax Tribunals

    Article This is the AICPA summary matrix chart of states with and without state tax tribunals
    Published on July 24, 2015

    FRF for SMEs Toolkit for Small CPA Firms

    Toolkit This page contains FRF for SMEs™ Toolkit information for small CPA firms.
    Published on July 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 July 24, 2015

    AICPA Firm-Based Retirement Resources

    Article The AICPA offers members firm-based retirement options and resources.
    Published on July 24, 2015

    Representation & Examinations

    Overview This page focuses on tax guidance, practice aids, tools, and educational resources to help you plan, manage, and execute representation engagements.
    Published on July 24, 2015

    Tax CPE & Learning

    Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
    Published on July 24, 2015

    Tangible Property Regulations - Repair Regs Guidance and Resources

    Overview On Feb. 13, 2015 the IRS announced simplified procedures for final tangible property regulations with the release of Rev. Proc. 2015-20. The much anticipated relief permits small businesses to change a method of accounting under the final tangible property regulations on a prospective basis, and avoid completing and filing a
    Published on July 24, 2015

    Page  1 2 3 4 5 >> 
    Showing results 1 – 15 of 18228
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.