세무조정자료의 분석을 통해 살펴본 우리나라 기업의 재무이익과 세무이익의 차이

초록

ABSTRACT This study has descriptively explored the characteristics of the book-tax difference of Korean companies (BTD henceforth) over the period of 1993 through 2002. Specifically, this study has examined some static natures and dynamic trends of BTD and reconciling tax adjustments, using the real tax reconciliation data. A Korean corporation needs to reconcile its book income Gie, income reported in the income statement to arrive at the taxable income This reconciliation consists of additions and deductions that need to be made due to various timing and permanent differences. Unlike in the US, this reconciliation data is publicly available in Korea in the statement of corporate income tax which is contained in the Business Report filed with the Financial Fiduciary Service (equivalent to the SEC in the U.S.) and in a tax footnote of audited financial statements. As far as the authors know, there has been no prior research in Korea which has conducted in-depth studies of tax recon

키워드