03976nam a22005895i 4500 978-3-031-51765-5 DE-He213 20251030111455.0 cr nn 008mamaa 240222s2024 sz | s |||| 0|eng d 9783031517655 978-3-031-51765-5 10.1007/978-3-031-51765-5 doi HF5601-5688 KFC bicssc BUS001000 bisacsh KFC thema De Vito, Antonio. author. aut http://id.loc.gov/vocabulary/relators/aut 72165 Tax Avoidance Research [electronic resource] : Exploring Networks and Dynamics of Global Academic Collaboration / by Antonio De Vito, Francesco Grossetti. 1st ed. 2024. Cham : Springer Nature Switzerland : Imprint: Springer, 2024. XIV, 175 p. 51 illus., 46 illus. in color. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda SIDREA Series in Accounting and Business Administration, 2662-9887 Introduction -- Exploring Tax Avoidance: A Synthesis of the Literature -- Network Analysis: A Mathematical Framework -- Networks of Tax Avoidance Research -- Conclusion. 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. Accounting. 57622 Business enterprises Taxation. 69451 Business tax Law and legislation. 69452 Business enterprises Finance. 58021 Social sciences Mathematics. 69736 Accounting. 57622 Business Taxation and Tax Law. 69453 Corporate Finance. 57278 Mathematics in Business, Economics and Finance. 69739 Grossetti, Francesco. author. aut http://id.loc.gov/vocabulary/relators/aut 72166 SpringerLink (Online service) Springer Nature eBook Printed edition: 9783031517648 Printed edition: 9783031517662 Printed edition: 9783031517679 SIDREA Series in Accounting and Business Administration, 2662-9887 70944 https://doi.org/10.1007/978-3-031-51765-5 ZDB-2-BUM ZDB-2-SXBM 58022 58022