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Comparative Tax Jurisprudence : Germany and Japan - Takeshi Iizuka

Comparative Tax Jurisprudence

Germany and Japan

Hardcover

Published: 1st May 1993
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This book is a comparative study of the tax systems of Germany and Japan. It is a considerably expanded version of Iizuka's previous monograph, Veritable Bookkeeping Records, which was important enough a contribution to comparative tax studies that it was serialized and published in twenty-six parts over three years ('79-'82) in the Japan Society of Accounting's journal, Accounting.

The present volume includes a good deal of new, revised and updated material not included in the first monograph. Here Iizuka boldly puts forward counterarguments to the opinions of several hundred Japanese, European and North American scholars. One of his chief messages is that Japan needs to look to Germany, to the United States and to other EC nations for guidance in developing fairer accounting principles.

Preface
The Essence of the Concept of the Principles of Regular Accountingp. 3
The Principles of Regular Accounting Viewed as Moral Obligations of a Positive Lawp. 13
The Principle of "Timeliness"p. 29
The Principle of "Materiality" and Its Criticismp. 36
Erroneous Theories of Dr. Kotaro Tanakap. 51
Critical Review of the Opinions of Respectable Japanese Scholars: Part Ip. 57
Critical Review of the Opinions of Respectable Japanese Scholars: Part IIp. 73
Fair Accounting Practice in the Commercial Code of Japanp. 87
Calculation Regulations in the Federal Republic of Germany: Part Ip. 105
Calculation Regulations in the Federal Republic of Germany: Part IIp. 122
Calculation Regulations in the Federal Republic of Germany: Part IIIp. 134
The Formation of an Especially Close Connection between Civil Law and the Tax Lawsp. 152
The Calculation Regulations in the United States and Englandp. 180
The Problems of the Fourth EC Guideline and the Seventh EC Guidelinep. 197
Problems Relating to Union Europeenne des Experts Comptables, Economiques et Financiers (U.E.C.)p. 228
The Problem of the "Declaration of Completeness"p. 240
Principles of Regular Bookkeeping and Electronic Data Processingp. 250
Referencesp. 261
Indexp. 271
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9780814737552
ISBN-10: 0814737552
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 284
Published: 1st May 1993
Publisher: New York University Press
Country of Publication: US
Dimensions (cm): 22.9 x 15.2  x 2.54
Weight (kg): 0.5