Comparative Tax Jurisprudence : : Germany and Japan / / Takeshi Iizuka.

• Superior document: Title is part of eBook package: De Gruyter New York University Press Archive eBook-Package Pre-2000
• VerfasserIn: Iizuka, Takeshi,
• Place / Publishing House: New York, NY : : New York University Press, , [1993]; ©1993
• Year of Publication: 1993
• Language: English
• Physical Description: 1 online resource
• Other title: Frontmatter --; 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 Europeenne 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
• Format: Mode of access: Internet via World Wide Web.
• ISBN: 9780814737774; 9783110716924
• Access: restricted access
• Hierarchical level: Monograph
• Statement of Responsibility: Takeshi Iizuka.

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.