Viewpoints

Viewpoints

Fairness in Taxation

by Friedrich Roedler, Chair – FEE Tax Policy Group | November 11, 2014 |

Taxation is essential to the functioning of a society—indeed, it is a strong indication that “civilization” actually exists. Consequently, the manner in which tax is levied and administered has always been a vitally important question for society as a whole and this is truer today than ever before.

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Unlocking the Full Potential for a Global Accountancy Profession through Trade

by the Honorable Pierre Pettigrew, Executive Advisor – International, Deloitte Canada, Former Minister for Foreign Affairs and International Trade, Canada | November 4, 2014 |

International trade is the world’s growth engine, and today’s international trade agenda is an opportunity not to be missed by the accountancy profession. Indeed, it is a very active time for trade, as governments around the world are intensely examining new approaches to trade expansion to help stimulate an otherwise hesitant and uneven global economy. As a profession, the accountancy sector has a vested interest in helping to navigate where this discussion leads.

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Professional Accountancy Organizations: Serving SMEs Is Critical in Times of Economic Crisis

by Eamonn Siggins, Chief Executive Officer, CPA Ireland | October 28, 2014 | 1

As professional accountancy organizations (PAOs), IFAC member bodies serve the public interest in a variety of ways. They contribute to standard setting, regulation, quality assurance, education, examinations, corporate social responsibility, and much more.

 2 Recommended

Accountability. Now. We Must Enhance Government Accountability and Transparency

by Andreas Bergmann, Chair, International Public Sector Accounting Standards Board | October 21, 2014 | 1

In the public sector, the lack of transparency and accountability presents a major risk to the efficiency of capital markets, global financial stability, and long-term sustainability. We need to create greater public awareness among all levels of society.

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Integrated Reporting—Seizing the Opportunity to Lead

by Helen Brand, Chief Executive, Association of Chartered Certified Accountants | October 14, 2014 |

As a result of the International Integrated Reporting Council (IIRC)’s Framework being issued in December 2013, integrated reporting has truly begun to take off around the world.

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The Role of Professional Accountants in the Proper Functioning of Taxation Systems

by Russell Guthrie, IFAC Executive Director, Professional Relations and CFO | September 30, 2014 | 3

There has been much recent debate in many sectors of the economy and among politicians about the role of taxation in society, the extent to which tax planning is appropriate, and taxpayer behavior.

 1 Recommended

Beyond Enhanced Reporting—The Next Step in Public Sector Financial Management

by Ken Warren, Chief Accounting Advisor, Treasury of the Government of New Zealand | September 16, 2014 | 1

In recent years, there has been a belated recognition that government financial information is insufficient.

 1 Recommended

Making Financial Reporting Better: Strengthening the Financial Reporting Supply Chain

by Fayez Choudhury, CEO, IFAC | September 2, 2014 | 3

Is it sufficient to wait until the next financial crisis hits and ask only: "where were the auditors?"

 1 Recommended

Issuing a Challenge to the Profession: Preparing Today’s and Tomorrow’s Educators and Researchers in Emerging Economies

by Professor Katherine Schipper, Thomas F. Keller Professor of Accounting, Duke University, and Professor Donna Street, Mahrt Chair in Accounting, University of Dayton | August 19, 2014 | 7

Scholars in emerging economies begin their careers as accounting educators and researchers with excitement and high aspirations. They eagerly accept the challenge of educating future generations of accounting professionals in developing countries.

 3 Recommended

Governments Can't Expect Others to Do What Only They Can—They Must Step Up and Cooperate on Taxation

by Russell Guthrie, Executive Director, Professional Relations, and CFO, IFAC | August 5, 2014 |

Few people would argue that a key objective of a sound and effective taxation system is to strengthen the public’s confidence that revenue authorities are collecting what is due and payable, and organizations and individuals are paying the amount that laws require and intend them to pay.

 1 Recommended

 

 

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