TY  - BOOK
AU  - De Vito,Antonio
AU  - Grossetti,Francesco
ED  - SpringerLink (Online service)
TI  - Tax Avoidance Research: Exploring Networks and Dynamics of Global Academic Collaboration 
T2  - SIDREA Series in Accounting and Business Administration,
SN  - 9783031517655
AV  - HF5601-5688 
PY  - 2024///
CY  - Cham
PB  - Springer Nature Switzerland, Imprint: Springer
KW  - Accounting
KW  - Business enterprises
KW  - Taxation
KW  - Business tax
KW  - Law and legislation
KW  - Finance
KW  - Social sciences
KW  - Mathematics
KW  - Business Taxation and Tax Law
KW  - Corporate Finance
KW  - Mathematics in Business, Economics and Finance
N1  - Introduction -- Exploring Tax Avoidance: A Synthesis of the Literature -- Network Analysis: A Mathematical Framework -- Networks of Tax Avoidance Research -- Conclusion
N2  - 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
UR  - https://doi.org/10.1007/978-3-031-51765-5
ER  -