Abstract

The purpose of this Study is to analyze the relation between characteristics of corporate and tax reconciliation according to type of corporation in Korea. The sample of this study includes companies listed in Korean stock market (excluding financial institutions and using the 1,369 firm－years data) and the period of analysis is 3 years(2001－2003). The major findings of this study are as follows. First, there is positive significant relation between frequency of additional temporary difference reconciliation and debt rate. Second, there is negative significant relation between frequency of additional/deductible temporary/permanent difference reconciliation and capital－intensive rate. Third, there is negative(positive) significant relation between additional(deductible) reconciliation and ROA. Lastly, there is no significant relation between auditor and tax reconciliation.I look forward to these findings to provide useful information on corporate tax reconciliation.

Keywords

• Tax Reconciliation
• Characteristics of Corporate

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