Study on comparison of qualities between reported and taxable income

由于2000年前后制定了新的会计准则和修改了公司税法，使应纳税所得额比报告所得额更加难以平滑。这一结果表明，在税务会计中的执行经理的自由裁量权越来越窄比财务会计。在这方面，税收改革的目的已经达到。但是，在抑制会计保守性方面，税制改革的目的尚未实现。相反，应纳税所得额可能低于一年中的申报收入。这种趋势意味着税收改革扩大税基的目的尚未达到。

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.