{"id":"https://openalex.org/W372236964","doi":"https://doi.org/10.1086/ntj41789215","title":"CORPORATE TAX COMPLIANCE AND FINANCIAL REPORTING","display_name":"CORPORATE TAX COMPLIANCE AND FINANCIAL REPORTING","publication_year":1996,"publication_date":"1996-09-01","ids":{"openalex":"https://openalex.org/W372236964","doi":"https://doi.org/10.1086/ntj41789215","mag":"372236964"},"language":"en","primary_location":{"id":"doi:10.1086/ntj41789215","doi":"https://doi.org/10.1086/ntj41789215","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789215","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088498589","display_name":"Lillian F. Mills","orcid":"https://orcid.org/0000-0003-4746-4673","observed_orcids":["https://orcid.org/0000-0003-4746-4673"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"LILLIAN F. MILLS","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5088498589"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":65,"citation_normalized_percentile":{"value":0.12461059,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"49","issue":"3","first_page":"421","last_page":"435"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9574999809265137,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9574999809265137,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.0215000007301569,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.01209999993443489,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-tax-compliance","display_name":"corporate tax compliance","score":0.871999979019165},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.8080000281333923},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7379999756813049},{"id":"https://openalex.org/keywords/taxable-income","display_name":"taxable income","score":0.953000009059906},{"id":"https://openalex.org/keywords/compliance-costs","display_name":"compliance costs","score":0.9430000185966492},{"id":"https://openalex.org/keywords/tax-expense","display_name":"tax expense","score":0.8230000138282776}],"concepts":[{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.9350505471229553},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.563990592956543},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5459656715393066},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5360327959060669},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5311744809150696},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.4957335889339447},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.48129573464393616},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.4763646125793457},{"id":"https://openalex.org/C188159781","wikidata":"https://www.wikidata.org/wiki/Q5551716","display_name":"Write-off","level":5,"score":0.46773678064346313},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4370178282260895},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.43111446499824524},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42828547954559326},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.42671558260917664},{"id":"https://openalex.org/C2993958944","wikidata":"https://www.wikidata.org/wiki/Q973587","display_name":"Internal revenue","level":3,"score":0.4208303987979889},{"id":"https://openalex.org/C170802524","wikidata":"https://www.wikidata.org/wiki/Q1032875","display_name":"Deferred tax","level":5,"score":0.41126763820648193},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.4066295623779297},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.3904325067996979},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.34271353483200073},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.31096774339675903},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.256194144487381},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.14143097400665283},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.10254615545272827}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1086/ntj41789215","doi":"https://doi.org/10.1086/ntj41789215","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789215","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ntj:journl:v:49:y:1996:i:3:p:421-33","doi":null,"is_oa":false,"landing_page_url":"https://www.ntanet.org/NTJ/49/3/ntj-v49n03p421-33-corporate-tax-compliance-financial.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"},{"id":"pmh:oai:RePEc:ntj:journl:v:49:y:1996:i:no._3:p:421-33","doi":null,"is_oa":false,"landing_page_url":"http://www.ntanet.org/NTJ/49/3/ntj-v49n03p421-33-corporate-tax-compliance-financial.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W167295027","https://openalex.org/W590764042","https://openalex.org/W1483585658","https://openalex.org/W1593987819","https://openalex.org/W1599943835","https://openalex.org/W1668640235","https://openalex.org/W1876151447","https://openalex.org/W1968378641","https://openalex.org/W1969893215","https://openalex.org/W1994048166","https://openalex.org/W2002310347","https://openalex.org/W2020191807","https://openalex.org/W2045881683","https://openalex.org/W2056876635","https://openalex.org/W2058207755","https://openalex.org/W2072578133","https://openalex.org/W2075789206","https://openalex.org/W2083721298","https://openalex.org/W2088435028","https://openalex.org/W2094518471","https://openalex.org/W2226990750","https://openalex.org/W2326998660","https://openalex.org/W2328658414","https://openalex.org/W2553046052","https://openalex.org/W3023534717","https://openalex.org/W3123606276","https://openalex.org/W3124756320","https://openalex.org/W3137385841","https://openalex.org/W4403998421"],"related_works":["https://openalex.org/W2748791581","https://openalex.org/W2022582656","https://openalex.org/W1517463212","https://openalex.org/W2012764608","https://openalex.org/W3109618219","https://openalex.org/W3123554371","https://openalex.org/W2133211095","https://openalex.org/W6943745619","https://openalex.org/W3143115939","https://openalex.org/W2941914075"],"abstract_inverted_index":{"The":[0],"tax":[1,7,19,94,100],"law":[2],"provides":[3],"varying":[4],"opportunities":[5],"for":[6,54],"planning,":[8],"and":[9,70,96],"firms":[10,50,89],"have":[11],"competing":[12],"incentives":[13],"to":[14],"consider":[15],"in":[16,37],"planning":[17,97],"a":[18],"reporting":[20,24,55],"strategy,":[21],"including":[22],"financial":[23],"effects.":[25],"I":[26,62],"present":[27],"preliminary":[28],"results":[29,86],"that":[30,49,88,90],"Internal":[31],"Revenue":[32],"Service":[33],"audit":[34],"adjustments":[35],"increase":[36],"the":[38,65,77],"excess":[39],"of":[40,81],"book":[41,57],"income":[42,58],"over":[43],"taxable":[44,60],"income.":[45,61],"This":[46],"is":[47],"evidence":[48],"incur":[51],"additional":[52],"costs":[53,69],"higher":[56],"than":[59],"also":[63],"investigate":[64],"relationship":[66],"between":[67],"compliance":[68,83],"taxes":[71],"paid.":[72],"Existing":[73],"descriptive":[74],"research":[75,95],"emphasizes":[76],"social":[78],"cost":[79],"burden":[80],"such":[82],"costs.":[84],"Preliminary":[85],"indicate":[87],"spend":[91],"more":[92],"on":[93],"report":[98],"lower":[99],"expense.":[101]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":10},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}