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020 _a9783031517655
_9978-3-031-51765-5
024 7 _a10.1007/978-3-031-51765-5
_2doi
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072 7 _aKFC
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100 1 _aDe Vito, Antonio.
_eauthor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
_972165
245 1 0 _aTax Avoidance Research
_h[electronic resource] :
_bExploring Networks and Dynamics of Global Academic Collaboration /
_cby Antonio De Vito, Francesco Grossetti.
250 _a1st ed. 2024.
264 1 _aCham :
_bSpringer Nature Switzerland :
_bImprint: Springer,
_c2024.
300 _aXIV, 175 p. 51 illus., 46 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 1 _aSIDREA Series in Accounting and Business Administration,
_x2662-9887
505 0 _aIntroduction -- Exploring Tax Avoidance: A Synthesis of the Literature -- Network Analysis: A Mathematical Framework -- Networks of Tax Avoidance Research -- Conclusion.
520 _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.
650 0 _aAccounting.
_957622
650 0 _aBusiness enterprises
_xTaxation.
_969451
650 0 _aBusiness tax
_xLaw and legislation.
_969452
650 0 _aBusiness enterprises
_xFinance.
_958021
650 0 _aSocial sciences
_xMathematics.
_969736
650 1 4 _aAccounting.
_957622
650 2 4 _aBusiness Taxation and Tax Law.
_969453
650 2 4 _aCorporate Finance.
_957278
650 2 4 _aMathematics in Business, Economics and Finance.
_969739
700 1 _aGrossetti, Francesco.
_eauthor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
_972166
710 2 _aSpringerLink (Online service)
773 0 _tSpringer Nature eBook
776 0 8 _iPrinted edition:
_z9783031517648
776 0 8 _iPrinted edition:
_z9783031517662
776 0 8 _iPrinted edition:
_z9783031517679
830 0 _aSIDREA Series in Accounting and Business Administration,
_x2662-9887
_970944
856 4 0 _uhttps://doi.org/10.1007/978-3-031-51765-5
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912 _aZDB-2-SXBM
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