Tax Policy Concept Statement No. 3 — Guiding Principles ...

In Tax Policy Concept Statement No. 1, Guiding Principles for Good Tax Policy: A Framework for Evaluating Tax Proposals, the AICPA sets forth ten guiding principles. One of the principles, transparency, is the basic notion that taxpayers should know, namely, (1) that a tax exists; and, 2) how and when the tax is imposed on them and others. ................
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