AICPA Guiding Principles of Good Tax Policy

This document provides guiding principles based on appropriate tax policies to help effectively analyze proposals and to change tax rules and tax systems. Discussions occur regularly among politicians, economists, tax practitioners, and others about changing national and sub-national tax systems. Any suggestion for modifying tax rules – whether major or minor — raises the question of how to best analyze and compare proposals. A framework of appropriate tax principles, provided in this document, is needed to analyze proposals to change tax rules and tax systems in order to best ensure an effective tax system based on good tax policy.