03584nam a22005055i 4500001001800000003000900018005001700027007001500044008004100059020001800100024003500118050001600153072001600169072002300185072001500208100007900223245016200302250001800464264006900482300006500551336002600616337002600642338003600668347002400704490007200728505017400800520144900974650001602423650003602439650003902475650003502514650003402549650001602583650003502599650002302634650005202657700008302709710003402792773002602826776003602852776003602888776003602924830007202960856004603032978-3-031-51765-5DE-He21320251030111455.0cr nn 008mamaa240222s2024    sz |    s    |||| 0|eng d  a97830315176557 a10.1007/978-3-031-51765-52doi 4aHF5601-5688 7aKFC2bicssc 7aBUS0010002bisacsh 7aKFC2thema1 aDe Vito, Antonio.eauthor.4aut4http://id.loc.gov/vocabulary/relators/aut10aTax Avoidance Researchh[electronic resource] :bExploring Networks and Dynamics of Global Academic Collaboration /cby Antonio De Vito, Francesco Grossetti.  a1st ed. 2024. 1aCham :bSpringer Nature Switzerland :bImprint: Springer,c2024.  aXIV, 175 p. 51 illus., 46 illus. in color.bonline resource.  atextbtxt2rdacontent  acomputerbc2rdamedia  aonline resourcebcr2rdacarrier  atext filebPDF2rda1 aSIDREA Series in Accounting and Business Administration,x2662-98870 aIntroduction -- Exploring Tax Avoidance: A Synthesis of the Literature -- Network Analysis: A Mathematical Framework -- Networks of Tax Avoidance Research -- Conclusion.  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. 0aAccounting. 0aBusiness enterprisesxTaxation. 0aBusiness taxxLaw and legislation. 0aBusiness enterprisesxFinance. 0aSocial sciencesxMathematics.14aAccounting.24aBusiness Taxation and Tax Law.24aCorporate Finance.24aMathematics in Business, Economics and Finance.1 aGrossetti, Francesco.eauthor.4aut4http://id.loc.gov/vocabulary/relators/aut2 aSpringerLink (Online service)0 tSpringer Nature eBook08iPrinted edition:z978303151764808iPrinted edition:z978303151766208iPrinted edition:z9783031517679 0aSIDREA Series in Accounting and Business Administration,x2662-988740uhttps://doi.org/10.1007/978-3-031-51765-5