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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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    Lenovo

    Article The AICPA offers members discounts on Lenovo products.
    Published on March 03, 2015

    HP

    Article The AICPA offers discounts on HP products for members.
    Published on March 03, 2015

    AICPA News Update

    Newsletter Archives of AICPA News Update.
    Published on March 03, 2015

    Idaho State Resource and Contact Information

    Directory Idaho state resources in the areas of accountancy, government, study, and taxes.
    Published on March 03, 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 March 03, 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 March 03, 2015

    Tax Season Resources

    Overview Obtain access to Personal Financial Planning Section resources that relate to tax planning.
    Published on March 03, 2015

    Small Firm Update Audio Webcasts

    Webcast Check in with Jim Metzler and Natasha Schamberger quarterly to find out trends affecting CPAs and best practices being used.
    Published on March 03, 2015

    Advocacy-PCPS Technical Issues Committee

    Overview The PCPS Technical Issues Committee (TIC) works diligently to provide the small-medium size firm perspective in the standard-setting process.
    Published on March 03, 2015

    Conferences and Events

    Overview PCPS is involved with the planning and support of several AICPA events, which are geared to small and medium size firms. For example, every year AICPA hosts a dynamic conference for small and medium firm practitioners, Practitioners Symposium.
    Published on March 03, 2015

    PCPS

    Overview
    Published on March 03, 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 March 03, 2015

    High School Recruitment Presentation

    Presentation Template for a high school recruitment presentation, includes videos, explanations of CPAs and what they do, what's special about accounting and CPAs, what else can be done, average salary offers, lifestyle, and more.
    Published on March 03, 2015

    Leadership Update

    Audio Learn llatest trends, strategy, and resources from the PFP Division.
    Published on March 03, 2015

    Leadership Update Handout

    Presentation Shares the latest trends, strategy, and resources from the PFP Division.
    Published on March 03, 2015

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