"Stanley S. Surrey of Harvard University Law School in an article titled "Treasury Department Regulatory Material under the Tax Code" writes - ....Tax legislation is a dynamic process. As the history of the income tax demonstrates, the tax has been continually altered, often from year to year, to meet changing conditions. Since the fiscal policy of the Government must be responsive to current problems and since the income tax has become a vital part of our fiscal policy, this constant change is inevitable and necessary.â?
Do you concur with My. Surrey's position?
If so - what should be the role of the tax accountant in the business decision making process?