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Two criterion used to measure fairness in taxes are benefits received and ability to pay. ing to the benefits received principle, those who receive or benefit from public services should pay for them.
Statement on Standards for Tax Services (SSTS) No. 1, Tax Return Positions (AICPA, Professional Standards), provides that a member should not recommend a tax return position or take a position on a tax return that the member prepares unless that position satisfies applicable reporting and disclosure standards.
Also known as the fairness principle, Equity and Fairness states that similarly placed taxpayers must be taxed the same amount. Horizontal equity is important in this principle, which means that taxpayers with equal ability to pay should pay the same amount of tax.
The use of a clients estimates is not permitted when preparing an income tax return. If a client refuses to correct an error on a past return, it may still be possible for a practitioner to continue to prepare returns for the client. Tax law has historically favored certain industries.
Economists specializing in public finance have long enumerated four objectives of tax policy: simplicity, efficiency, fairness, and revenue sufficiency. While these objectives are widely accepted, they often conflict, and different economists have different views of the appropriate balance among them.
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9. Transparency and visibility Taxpayers should know that a tax exists and how and when it is imposed upon them and others.
Trust Income Tax Preparation - Form 1041 Minimum tax preparation fee is $1,250. Typical fee range is $1,250 to $4,000 for trust tax returns depending on the quality of your accounting records.

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