• 경영과정보연구
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• 제7권
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• 아태비즈니스연구
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• 제9권3호
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• pp.71-82
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• 2018

This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.209-217
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• 2020

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

• 한국융합학회논문지
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• 제9권3호
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• pp.45-51
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• 2018

이제는 1969년 컴퓨터 정보화 및 자동화 생산의 3차 산업혁명에 이어 인공지능(AI)을 통한 4차 산업혁명이 일어나고 있다. 이로 인하여 세계 경제포럼의 발표에 따르면 2020년까지 510만개의 일자리가 사라질 것으로 전망하고 있다. 그중에 회계사와 세무사 또한 포함되어 있다. 회계사는 경영컨설팅, 회계감사, IPO경영자문 등의 업무를 수행하며, 세무사는 세법신고, 세법자문 등의 업무를 수행하는 전문직업이다. 따라서 이 연구에서는 4차 산업혁명의 시대에 적합한 회계 및 세무 정보를 블록체인화하여 세무와 회계 업무의 효율성을 높여 투명하고 안전한 세무와 회계 정보 구축 방안을 제안한다.

• 산학경영연구
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• 제11권
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• pp.255-276
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• 1998

본 연구의 목적은 상장기업들이 회계변경을 통해 이익 또는 법인세를 유연화하는가를 알아보고, 회계변경 정보가 주가에 어떠한 영향을 주는가를 분석하는 데 있다. 주가에 영향을 미치는 회계변경 정보로는 법인세절감액, 이익유연화 및 법인세유연화 등이다. 연구결과, 상장기업들은 회계변경을 이익 또는 법인세유연화의 도구로 사용하고 있으며, 이들을 동시에 달성하는 경향이 있음이 밝혀졌다. 그러나 회계변경으로 인한 법인세절감액, 이익유연화 및 법인세유연화 변수는 주가의 변동에는 영향을 미치지 않는 것으로 나타났다. 그러나 비정상수익률을 결산 월부터 이후 3개월간 누적시킨 기간에만 이익유연화 변수는 주가의 변동에 긍정적인 영향을 주지만, 법인세유연화는 부정적인 영향을 주는 것으로 나타났다. 보다 결정적인 결론을 얻기 위해서는 기업의 회계변경에 관한 연구가 많이 이루어져야 할 것으로 판단된다.

• 한국산학기술학회논문지
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• 제13권1호
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• pp.164-168
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• 2012

본 논문에서는 차입원가의 회계처리에 대한 기업회계와 세무회계의 차이를 줄이는 방안을 제시하였다. 일반 기업회계기준의 차입원가자본화 회계처리는 KIFRS와 일치시키는 방향으로 개정할 필요가 있다. 적어도 비상장기업에 대해서는 법인세법에서 건설자금이자의 손금불산입 규정을 적용하지 않아도 되도록 허용하는 것이 바람직하다. 세무회계상 자본화대상자산의 범위를 기업회계와 일치시키는 방안을 검토할 필요가 있다.

• 산업진흥연구
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• 제5권4호
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• pp.39-53
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• 2020

최근 사회혁신기업에 대한 경영공시나 자율경영공시 등 회계의 투명성을 기반으로 한 기업신뢰에 대한 요구가 증가함에 따라 사회혁신기업도 회계 및 세무업무에 대한 직무가 중요해지고 있는 상황에서, 본 연구는 그동안 연구되지 않은 NCS 회계·감사 및 세무분야 직무가 지속가능성에 미치는 영향에 대하여 살펴보았다. 특히 경영공시나 재무제표의 적정성 등에 대한 문제는 회계업무담당자가 얼마나 윤리적으로 업무처리를 수행하는가에 달려있다. 따라서 회계업무담당자의 회계윤리가 NCS 회계·감사 및 세무분야 직무가 지속가능성에 미치는 영향관계에서의 매개역할에 대하여 살펴보았다. 연구대상은 서울, 부산 등 특별시와 광역시에 설립된 사회적기업을 포함하여 사회적협동조합 등 사회혁신기업 50개 기업에서 회계업무를 담당자는 500명을 대상으로 설문을 조사하고, 이중 372개의 유효설문지를 가지고 경로분석을 실시하였다. 분석결과 NCS 회계·감사 및 세무분야 직무는 사회혁신기업의 지속가능성 요소인 경제적 가치와 사회적가치 및 환경적가치에 모두 유의한 영향을 미치고 있다. 또한 NCS 회계·감사 및 세무분야 직무는 회계윤리에도 유의한 영향을 미치며, 회계윤리는 경제적가치를 제외하고 사회적가치와 환경적가치에 유의한 영향을 미치는 것으로 나타났다. 또한, NCS 회계·감사 및 세무분야 직무와 사회혁신기업의 지속가능성 요소 사이에서 회계윤리는 매개효과가 있는 것으로 나타났다. 특히 NCS 회계·감사 및 세무분야 직무와 사회적가치의 관계에서는 완전매개효과 있는 것으로 나타났다.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.1247-1262
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• 2021

The number of tax consultants in Central Java registered at the Indonesian Tax Consultant Association is still limited, likewise, the number of accountants with licensing practices is still small, and making the career opportunities of tax consultants and auditors remain open. This study aims to provide a perspective for career interests in taxation and auditing for accounting students. This study used a quantitative approach by distributing questionnaires to the respondents. The research population involved accounting students who had taken audit and tax courses. The sampling method employed purposive sampling. 270 accounting students at state and private universities in Semarang-Indonesia were chosen. The analysis technique used Warp Partial Least Square (PLS). The results revealed that labor market motivation and considerations positively affected career interests in the taxation and audit fields. Self-efficacy also had a positive effect on career interests in the audit field but not on tax career interests. Besides, gender influenced career interests in auditing. In contrast to the expectation, this study found that gender did not influence career interests in tax. In conclusion, this study can provide information in explaining career interests in the taxation and audit fields, although the ability to explain is still limited.

• 유통과학연구
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• 제11권5호
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• pp.17-24
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• 2013

Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country's citizens play a vital role in realizing this objective through their participation. Research design, data, and methodology - In Iran, tax collection and preparation are always of great concern and represent the most important responsibilities of the government. This study seeks to investigate the administrative barriers in taxpayer participation and highlights the challenges regarding timely tax collection faced during 2011, from the point of view of both tax expertsand taxpayers. Results - Sixty-six questionnaires from taxpayers and tax experts in the Zanjan province were collected and tested using statistical tools. Conclusions - The results indicate that there are no obstacles in taxpayer participation; moreover, both taxpayers and tax experts have similar opinions regarding this issue.

• 아태비즈니스연구
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• 제12권2호
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• pp.115-129
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• 2021

Purpose - This study aimed to clarify the effects of tax investigation probability on accounting transparency in KOSDAQ firms by using financial statement. In particular, it was analyzed whether the characteristics of a firm's listed market have a discriminatory effect on the relationship between the tax investigation selection rate (or detection rate) and earnings management. Design/methodology/approach - This paper examines analyzed the effect of tax investigation of the National Tax Service on the earnings management. The sample includes 9,603 firms listed on KOSPI and KOSDAQ from 2011 to 2018, all of which are manufacturing firms. This study conducted correlation and multiple regression analyses to verify the relationship between tax investigation probability and earnings management. The possibility of a tax investigation is the selection rate and the detection rate, and the profit adjustment was estimated at discretionary amount. Findings - As a result of empirical analysis, both firms listed on KOSPI and KOSDAQ markets showed that the higher the tax investigation rates, the more significant the possibility of reducing the earnings management of discretionary accruals. Additionally it was found that in KOSDAQ markets firms, the tax investigation detection rates had a signigicant nagative effect on discretionary accruals. Research implications or Originality - It can be interpreted that firms with a high rates of receiving a tax investigation decrease earnings management consideration of expenses such as additional tax amount due to the tax audit or a decline in corporate image.