Irs solicits public comment on eo internet issues

2000 ◽  
Vol 17 (12) ◽  
pp. 4-6
Keyword(s):  
Public Comment

scholarly journals Corporate Law Reform and the Political Environment: An Empirical Analysis Employing Public-Comment Procedure Data in Japan

2017 ◽  
Vol 4 (2) ◽  
pp. 309-328
Author(s):  
Hatsuru MORITA
Keyword(s):  
Business Environment ◽  
Corporate Law ◽  
Law Reform ◽  
The Political ◽  
Political Environment ◽  
Reform Process ◽  
Corporate Managers ◽  
Legal Professionals ◽  
Public Comment ◽  
Technical Issues

AbstractCorporate law shapes the fundamental business environment and affects various stakeholders. It is possible to determine the behaviour of various stakeholders by examining the politics of the reform process of corporate law. In order to understand the process, this paper uses the notice-and-comment procedure (public-comment procedure). Under this procedure, people submit comments to the Ministry of Justice; some of the comments are reflected in the final Bill, while others are not. The paper performs a quantitative analysis of a hand-collected dataset from two recent public-comment procedures on corporate law reform. The results showed that the bureaucrats are rigid and not willing to take public comments seriously. However, on some technical issues, legal academics, and legal professionals influence the behaviour of the bureaucrats. In addition, the bureaucrats employed these comments to honour the technical views of professionals. In other cases, corporate managers significantly influence the reform process.

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