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Corporate Tax Compliance and Financial Reporting

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  • Mills, Lillian F.

Abstract

Discusses tax law that provides varying opportunities for tax planning. Presents preliminary results that IRS audit adjustments increase in the excess of book income over taxable income and investigates the relationship between compliance and taxes paid.

Suggested Citation

  • Mills, Lillian F., 1996. "Corporate Tax Compliance and Financial Reporting," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 421-433, September.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:3:p:421-33
    DOI: 10.1086/NTJ41789215
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    3. Emmanuel Eneche Onoja & Ademu Usman Odoma, 2021. "Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 7, July -Dec.
    4. Awasthi, Rajul & Bayraktar, Nihal, 2014. "Can tax simplification help lower tax corruption ?," Policy Research Working Paper Series 6988, The World Bank.
    5. Das-Gupta, Arindam, 2004. "The Income tax compliance cost of corporations in India, 2000-01," Working Papers 04/8, National Institute of Public Finance and Policy.
    6. Barbe, Odile & Didelot, Laurent & Ashta, Arvind, 2014. "From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 242-256.
    7. Xia Chen & Qiang Cheng & Travis Chow & Yanju Liu, 2021. "Corporate In‐house Tax Departments," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 443-482, March.
    8. Cristiana Montibeller Schroeder, 2020. "Human Rights and Social Work in the Brazilian Context: Diversified Language Games," European Journal of Social Sciences Articles, Revistia Research and Publishing, vol. 3, January -.
    9. Nihal Bayraktar, 2016. "Tax simplification and tax efficiency," EcoMod2016 9100, EcoMod.
    10. Chaudhry, Neeru & Au Yong, Hue Hwa & Veld, Chris, 2017. "Tax avoidance in response to a decline in the funding status of defined benefit pension plans," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 48(C), pages 99-116.
    11. Roristua Pandiangan & Etty Murwaningsari, 2020. "Effect of Investment Decision and Tax Management on Stock Liquidity," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 9(3), pages 64-77, July.
    12. Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015. "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 214(3), pages 55-89, September.
    13. Kalcheva, Ivalina & Plečnik, James M. & Tran, Hai & Turkiela, Jason, 2020. "(Un)intended consequences? The impact of the 2017 tax cuts and jobs act on shareholder wealth," Journal of Banking & Finance, Elsevier, vol. 118(C).
    14. Rajul Awasthi & Nihal Bayraktar, 2015. "Can tax simplification help lower tax corruption?," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(2), pages 297-330, December.
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    16. Zhang, Fan & Wu, Guanghao & Zhu, Ling & Zhang, Wenzhe, 2023. "The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 890-901.
    17. Jere R. Francis & Stevanie S. Neuman & Nathan J. Newton, 2019. "Does Tax Planning Affect Analysts' Forecast Accuracy?†," Contemporary Accounting Research, John Wiley & Sons, vol. 36(4), pages 2663-2694, December.
    18. Laszlo Goerke, 2008. "Tax Overpayments, Tax Evasion, and Book‐Tax Differences," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(4), pages 643-671, August.
    19. Paolo M. Panteghini, 2000. "Tax Evasion and Entrepreneurial Flexibility," Public Finance Review, , vol. 28(3), pages 199-209, May.
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    21. Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L., 2010. "Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 58-73, May.

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