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IFRS 도입에 따른 주요국의 세법 대응방안에 관한 연구 cover image

IFRS 도입에 따른 주요국의 세법 대응방안에 관한 연구

Keyword
IFRS, 기업회계, 세무회계
Title
IFRS 도입에 따른 주요국의 세법 대응방안에 관한 연구
Authors
심태섭
Issue Date
2010-12-01
Publisher
KIPF
Citation
pp. 301
Abstract
The purpose of this report is to study the changes in tax administrations and tax laws of some foreign countries when they adopted International Financial Reporting Standards (IFRS). This study researched the processes of IFRS adoption and changes of tax laws in the United Kingdom, Australia and Italy, considering that those countries had some similarities with Korea in regard with the relations between tax accounting and accounting standards and the IFRS implementation scope.

This study makes suggestions for Korean tax administration after the IFRS adoption in two dimensions, the field of tax administration and tax law.

In tax administration, first of all, the Korea tax administration should announce the principles and the time schedule of tax law changes. Second, it should make the committees consisted of IFRS specialists, and reflect the suggestions of those committees. Third, in the long time perspective, the relationship between tax codes and accounting principles should be reconsidered. Fourth, the Korea tax administration should actively prepare some measures needed to adopt the IFRS, and provide some exceptions in the first year of IFRS adoption.

In tax code change, first, when the Korean tax administration changes tax codes, it should consider various factors which are affected by the changes of tax law, especially tax compliance cost and global competitiveness of Korean corporations. Many countries, which had adopted IFRS earlier than Korea, did not change some tax codes that may significantly affect their corporations' competitiveness. Second, the Korea tax administration should reflect the suggestions of the academic research or recommendations of Korean corporations.

We hope this study contribute the successful reform of tax law according to the adoption of IFRS in Korea.
Keywords
IFRS, 기업회계, 세무회계
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