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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

    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 February 27, 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 February 27, 2015

    GAQC Members By State

    Directory GAQC list of members by State.
    Published on February 27, 2015

    EBPAQC Firm Members T through Z

    Roster Alphabetical list of Employee Benefit Plan Audit Quality Center member firms T through Z.
    Published on February 27, 2015

    EBPAQC Firm Members M through S

    Roster Alphabetical list of Employee Benefit Plan Audit Quality Center Member firms M through S.
    Published on February 27, 2015

    EBPAQC Firm Members A through F

    Roster Alphabetical list of Employee Benefit Plan Audit Quality Center Member firms A through F.
    Published on February 27, 2015

    Moving from Tax Preparer to Financial Planner

    Webcast These CPAs take a holistic approach in the delivery of financial planning services to ensure all of their clients’ needs are met, including tax, estate, retirement, investments and insurance.
    Published on February 27, 2015

    Inside Information Newsletter

    Article Current issues of Inside Information
    Published on February 27, 2015

    Auditor Independence Resource Center

    Overview AICPA provides information on the AICPA, DOL, and SEC rules regarding auditor independence.
    Published on February 27, 2015

    GAQC News & Publications

    Overview As a benefit of joining the Governmental Audit Quality Center, you receive the GAQC Alerts that contain critical and time sensitive information about governmental audit developments. This section contains archived alerts issued to date.
    Published on February 27, 2015

    CPA Marketing Toolkit for Small Business

    Toolkit Resources to help CPAs educate small business owners about the services CPAs provide and promote to CPAs as a trusted adviser. These tools allow CPAs to position and promote their practice to businesses at different stages—starting, growing and changing.
    Published on February 27, 2015

    Employee Benefit Plan Audit Products at AICPA Store

    Article The below products are available for members dealing with employee benefit plans. For information on additional products and publications, visit the AICPA Store
    Published on February 27, 2015

    Tax CPE & Learning

    Overview The AICPA annually schedules conferences and webcasts that focus on many current tax issues that impact tax practices and business and industry members.
    Published on February 27, 2015

    Free Webcasts Without CPE for Tax Section Members

    Webcast Tax section members can now register to listen to select tax section webinars for free without CPE. Registration is required.
    Published on February 27, 2015

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