Tax Avoidance Research (Record no. 58022)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03976nam a22005895i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-031-51765-5 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251030111455.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240222s2024 sz | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9783031517655 |
| -- | 978-3-031-51765-5 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1007/978-3-031-51765-5 |
| Source of number or code | doi |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5601-5688 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFC |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFC |
| Source | thema |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | De Vito, Antonio. |
| Relator term | author. |
| Relator code | aut |
| -- | http://id.loc.gov/vocabulary/relators/aut |
| 9 (RLIN) | 72165 |
| 245 10 - TITLE STATEMENT | |
| Title | Tax Avoidance Research |
| Medium | [electronic resource] : |
| Remainder of title | Exploring Networks and Dynamics of Global Academic Collaboration / |
| Statement of responsibility, etc. | by Antonio De Vito, Francesco Grossetti. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. 2024. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Cham : |
| Name of producer, publisher, distributor, manufacturer | Springer Nature Switzerland : |
| -- | Imprint: Springer, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | XIV, 175 p. 51 illus., 46 illus. in color. |
| Other physical details | online resource. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS | |
| File type | text file |
| Encoding format | |
| Source | rda |
| 490 1# - SERIES STATEMENT | |
| Series statement | SIDREA Series in Accounting and Business Administration, |
| International Standard Serial Number | 2662-9887 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introduction -- Exploring Tax Avoidance: A Synthesis of the Literature -- Network Analysis: A Mathematical Framework -- Networks of Tax Avoidance Research -- Conclusion. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57622 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| General subdivision | Taxation. |
| 9 (RLIN) | 69451 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| General subdivision | Law and legislation. |
| 9 (RLIN) | 69452 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| General subdivision | Finance. |
| 9 (RLIN) | 58021 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| General subdivision | Mathematics. |
| 9 (RLIN) | 69736 |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57622 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 69453 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57278 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 69739 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Grossetti, Francesco. |
| Relator term | author. |
| Relator code | aut |
| -- | http://id.loc.gov/vocabulary/relators/aut |
| 9 (RLIN) | 72166 |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY | |
| Title | Springer Nature eBook |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Printed edition: |
| International Standard Book Number | 9783031517648 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Printed edition: |
| International Standard Book Number | 9783031517662 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Printed edition: |
| International Standard Book Number | 9783031517679 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | SIDREA Series in Accounting and Business Administration, |
| International Standard Serial Number | 2662-9887 |
| 9 (RLIN) | 70944 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.1007/978-3-031-51765-5">https://doi.org/10.1007/978-3-031-51765-5</a> |
| 912 ## - | |
| -- | ZDB-2-BUM |
| 912 ## - | |
| -- | ZDB-2-SXBM |
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