2012 Fiscal Year Final Research Report
Study on comparison of qualities between reported and taxable income
| Project/Area Number |
22530480
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
SUZUKI Kazumi 神戸大学, 大学院・経営学研究科, 教授 (90235937)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 税務会計 / 財務会計 |
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| Research Abstract |
It has been getting more difficult to smooth taxable income than reported income as a result of setting new accounting standards and amendments of the corporation tax law after around 2000. This result suggests that discretions of executive managers in tax accounting are getting narrower than in financial accounting. In this respect, the purpose of the tax reform has been achieved. In the respect to restrain conservative accounting treatments, however, the purpose of the tax reform has not been realized yet. Rather taxable income is likely to be less than reported income in a year. This trend means that the purpose of the tax reform to expand tax base has not been achieved yet.
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