The federal income tax system imposes both a financial and complexity burden on the individual taxpayer. In order to gain insight into practitioner views of the nature of this complexity, AICPA tax professionals were surveyed. As well as commenting on the overall complexity of today's laws and the prospects for reform, practitioners judged the complexity level of 39 specific provisions. Results indicate the system is extraordinarily complex and practitioners generally hold a pessimistic view of any substantive reform occurring. Individual provisions of the law are ranked from most complex to least complex and tested for statistical significance.
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