These papers set out ACCA's considered views or positions on individual technical policy matters or areas of policy. They have been developed with the active input and endorsement of ACCA's network of expert global forums. See 'Related documents' to open the PDF files.
SIMPLICITY IN THE TAX SYSTEM
Jason Piper, November 2013. Research has revealed that simplicity in tax may be even more important to the economic health of nations than might have been suspected, as countries which have concentrated on reducing the administrative burden of taxes have seen faster growth than those which have focussed on cutting the financial burden by cutting tax rates. The paper analyses the aspects of system design and implementation which need to be taken into account when pursuing 'simplicity' in tax.
SETTING HIGH PROFESSIONAL STANDARDS FOR PUBLIC SERVICES AROUND THE WORLD
Gillian Fawcett, February 2013. This paper updates ACCA's policy positions on a range of themes for public services. It sets out ACCA's policies for members, employers and a wide range of external stakeholders with an interest in public services.
THE 12 TENETS OF TAX
ACCA, December 2011. ACCA believes that a clear exposition of what makes an efficient and just tax system in the 21st century is essential. As tax rises up the political agenda, ACCA revisits its '12 Tenets of Tax' to take account of the wider tax landscape and the new pressures facing governments.
