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Tax Policy Concept Statement 1 Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals



those interested in the subject. They present the conclusions of the Division, as approved by the Tax Executive Committee. The Tax Executive Committee is a senior technical body of the AICPA authorized to speak for the AICPA in the area of federal income taxation. Tax Policy Concept Statements are intended to aid in the development of federal tax legislation in directions that the AICPA believes are in the public interest. Tax Policy Concept Statements do not establish standards enforceable under the AICPA’s Code of Professional Ethics and are not intended for that purpose. 3 Copyright © 2001 b

Year: 2011
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