AICPA: complexity eroding voluntary tax compliance, especially among small businesses.(American...

Complexity is eroding voluntary compliance with our tax laws, the AICPA told the House Small Business Committee recently.

"By and large, small businesses obey the law, but it's only human to inadvertently disobey a law if you do not or cannot understand the rules," said Ronald B. Hegt, a member of the AICPA Tax Executive Committee. "The lack of deliberation in the legislative process, the frequent law changes in recent years, and the increasing magnitude and complexity of the Internal Revenue Code create serious compliance issues for small businesses," he said.