Comparative tax jurisprudence : Germany and Japan / Takeshi Iizuka.
1993
Comp 975 Ii9 1993 (Map It)
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Items
Details
Author
Title
Comparative tax jurisprudence : Germany and Japan / Takeshi Iizuka.
Published
New York : New York University Press, [1993]
Copyright
©1993
Call Number
Comp 975 Ii9 1993
ISBN
0814737552 (acid-free paper)
Description
ix, 274 pages ; 24 cm
System Control No.
(OCoLC)27106635
Bibliography, etc. Note
Includes bibliographical references (pages 261-270) and index.
Record Appears in
Table of Contents
Preface
1
The Essence of the Concept of the Principles of Regular Accounting
3
2
The Principles of Regular Accounting Viewed as Moral Obligations of a Positive Law
13
3
The Principle of "Timeliness"
29
4
The Principle of "Materiality" and Its Criticism
36
5
Erroneous Theories of Dr. Kotaro Tanaka
51
6
Critical Review of the Opinions of Respectable Japanese Scholars: Part I
57
7
Critical Review of the Opinions of Respectable Japanese Scholars: Part II
73
8
Fair Accounting Practice in the Commercial Code of Japan
87
9
Calculation Regulations in the Federal Republic of Germany: Part I
105
10
Calculation Regulations in the Federal Republic of Germany: Part II
122
11
Calculation Regulations in the Federal Republic of Germany: Part III
134
12
The Formation of an Especially Close Connection between Civil Law and the Tax Laws
152
13
The Calculation Regulations in the United States and England
180
14
The Problems of the Fourth EC Guideline and the Seventh EC Guideline
197
15
Problems Relating to Union Europeenne des Experts Comptables, Economiques et Financiers (U.E.C.)
228
16
The Problem of the "Declaration of Completeness"
240
17
Principles of Regular Bookkeeping and Electronic Data Processing
250
References
261
Index
271