• #Accounting
• #Accounting standard

This study empirically analyzes the changes in the matching between accounting income and taxable income after the adoption of K-IFRS, and surveys related stakeholders to gather opinions on the benefits and costs of the current corporate tax law system and the direction of future revisions. The analysis reveals a decrease in the matching between accounting income and taxable income after the adoption of K-IFRS, and respondents identified increased tax adjustments and violations of equitable taxation as major issues.