Comparative Tax Jurisprudence ：Germany and Japan

Publication subTitle ：Germany and Japan

Author： Iizuka Takeshi  

Publisher： NYU Press‎

Publication year： 1993

E-ISBN: 9780814737774

P-ISBN(Paperback): 9780814737552

Subject： D90 theory of law (jurisprudence);D908 比较法学;D91 Legal departments;F810.42 tax

Keyword： 税收,法的理论（法学）,比较法学,法学各部门

Language： ENG

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Description

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.

Chapter

Cover

Title Page

Copyright Page

Contents

Preface

Part One

1 The Essence of the Concept of the Principles of Regular Accounting

2 The Principles of Regular Accounting Viewed as Moral Obligations of a Positive Law

3 The Principle of "Timeliness"

4 The Principle of " Materiality" and Its Criticism

Part Two

5 Erroneous Theories of Dr. Kotaro Tanaka

6 Critical Review of the Opinions of Respectable Japanese Scholars: Part I

7 Critical Review of the Opinions of Respectable Japanese Scholars: Part II

8 Fair Accounting Practice in the Commercial Code of Japan

Part Three

9 Calculation Regulations in the Federal Republic of Germany: Part I

10 Calculation Regulations in the Federal Republic of Germany: Part II

11 Calculation Regulations in the Federal Republic of Germany: Part III

12 The Formation of an Especially Close Connection between Civil Law and the Tax Laws

13 The Calculation Regulations in the United States and England

Part Four

14 The Problems of the Fourth EC Guideline and the Seventh EC Guideline

15 Problems Relating to Union Européene des Experts Comptables, Economiques et Financiers (U.E.C.)

16 The Problem of the "Declaration of Completeness"

17 Principles of Regular Bookkeeping and Electronic Data Processing

References

Index

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