세법과 회계기준 일치정도의 측정 = A Study on measurement of nation`s Book-Tax conformity

다국어 초록 (Multilingual Abstract)

This study addresses the measurement of nation`s book-tax conformity. Although the analysis of measurement of book-tax conformity helps to understand the level of conformity in Korea and is a basic ground for implement of relation between accounting standards and tax law depending on significant accounting environment changes such as the introduction of IFRS, this study field has not covered much by researchers. In order to measure the book-tax conformity, this study used the qualitative and statistical assessment methods. The qualitative assessment is to compare and analyze the items that are likely to occur difference on the book-tax conformity by the main regional setting. As a result, the degree of difference on the book-tax conformity for each item was significant and it showed that the use of qualitative method is limited to determine the degree of book-tax conformity in fragmentary way. Also, the method can be ruined by the researcher`s own perspective. Therefore, the statistical assessment introduced by Atwood et al., (2010) proposed to improve the effectiveness of the measurement. It is important that this study has tried to measure the conformity and analyze the consistence by region at the very first in Korea. Based on the measurement of conformity, it identifies the Korea`s book-tax conformity is relatively high among the main nations. Although the Korea`s book-tax conformity grows down, it is still high. So, the decision to maintain high conformity with accounting standards and tax law requires discretion. That is what the cost is bigger than the benefit.