The principles advocated by the IPSA reveal whether the mayor, whose performance the principles are applied to, increases taxes before he or she obtains taxpayers’ consent. The principles provide the type of information which annoys mayors who have no ability to maintain democratic principles. The principles reveal their incompetence, which makes their reelection difficult. There are obstacles for useful public accounting to be widely practiced. First, it is necessary for taxpayers to rediscover the fundamentals of democracy. Many taxpayers have forgotten why they pay taxes in the first place. The principle of ‘no taxation without consent’ is inconvenient for those who are not faithful to the democratic fundamentals. On the other hand, the principle is useful for those who try to gain trust from the people. They can understand what promises they have to keep.
