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010   $a9783031517655
024 7 $a10.1007/978-3-031-51765-5
035   $a(CKB)30499755400041
035   $a(MiAaPQ)EBC31176054
035   $a(Au-PeEL)EBL31176054
035   $a(DE-He213)978-3-031-51765-5
035   $a(EXLCZ)9930499755400041
100   $a20240222d2024      u|         0
101 0 $aeng
135   $aur|||||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aTax Avoidance Research $eExploring Networks and Dynamics of Global Academic Collaboration /$fby Antonio De Vito, Francesco Grossetti
205   $a1st ed. 2024.
210  1$aCham :$cSpringer Nature Switzerland :$cImprint: Springer,$d2024.
215   $a1 online resource (185 pages)
225 1 $aSIDREA Series in Accounting and Business Administration,$x2662-9887
311 08$a9783031517648 
320   $aIncludes bibliographical references.
327   $aIntroduction -- Exploring Tax Avoidance: A Synthesis of the Literature -- Network Analysis: A Mathematical Framework -- Networks of Tax Avoidance Research -- Conclusion.
330   $aThis book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and dissects the determinants contributing to its prevalence. Moreover, it analyzes the economic consequences of tax avoidance, emphasizing its impact on critical accounting issues, including financial reporting transparency, cost of capital, and firm value. Next, the book offers a foundational understanding of graph theory, unveiling the core elements of networks, such as nodes and edges. The book covers the theoretical fundamentals and addresses the practical side of constructing networks based on real-world relational systems. It emphasizes the importance of effective data collection and representation methods and underscores the importance of optimizing network layouts for enhanced visual representation. Using network analysis, the book further offers a deep dive into empirical studies on tax avoidance over the past two decades, revealing insights into the collaborative nature of this stream of research. Finally, the book summarizes the key insights of the network analysis on tax avoidance. It underscores the dynamic nature of individual authors' roles and affiliations, shedding light on the collaborative dynamics within institutions.
410  0$aSIDREA Series in Accounting and Business Administration,$x2662-9887
606   $aAccounting
606   $aBusiness enterprises$xTaxation
606   $aBusiness tax$xLaw and legislation
606   $aBusiness enterprises$xFinance
606   $aSocial sciences$xMathematics
606   $aAccounting
606   $aBusiness Taxation and Tax Law
606   $aCorporate Finance
606   $aMathematics in Business, Economics and Finance
615  0$aAccounting.
615  0$aBusiness enterprises$xTaxation.
615  0$aBusiness tax$xLaw and legislation.
615  0$aBusiness enterprises$xFinance.
615  0$aSocial sciences$xMathematics.
615 14$aAccounting.
615 24$aBusiness Taxation and Tax Law.
615 24$aCorporate Finance.
615 24$aMathematics in Business, Economics and Finance.
676   $a343.04
700   $aDe Vito$b Antonio$f1938-$0527473
702   $aGrossetti$b Francesco
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
912   $a9910841866403321
996   $aTax Avoidance Research$94140071
997   $aUNINA