Research on the paradigm models of financial accounting and tax accounting in the cyberspace society

本研究的目的是从理论、制度和实践三个角度对网络社会财务会计和税务会计的范式模式进行研究。本研究的结果可以概括为以下三点：(1)信息技术的发展将极大地改变财务会计和税务会计的范式(基本概念)。(2)日本的电子纳税制度在实施程序上存在诸多问题。(3)XBRL的推广对于电子申报和电子税务的发展至关重要。

The purpose of this research is to study the paradigm models of financial accounting and tax accounting in the cyberspace society from three viewpoints, theory, system and practice. The results of this research can be summarized to the following three findings ; (1) The development of IT (information technology) will dramatically change the paradigms (basic concepts) of financial accounting and tax accounting. (2) E-tax in Japan has many problems in procedures of that system. (3) The spread of XBRL is essential for the development of electronic reporting and E-tax.