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

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...

Table of Contents

• 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