Corporate Tax Compliance and Financial Reporting
Lillian F. Mills
National Tax Journal, 1996, vol. 49, issue 3, 421-33
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.
Date: 1996
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Citations: View citations in EconPapers (23)
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:3:p:421-33
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