000			02642nam a22002177a 4500
005			20250113210548.0
008			250113b |||||||| |||| 00| 0 eng d
020			_a9783031517648
082			_a343.05 _bDE
100			_aDe Vito, Antonio _920544
245			_aTax avoidance research: _bexploring networks and dynamics of global academic collaboration
260			_bSpringer _aCham _c2024
300			_axiv, 175 p.
365			_aEUR _b109.99
490			_aSIDREA Series in Accounting and Business Administration
500			_aTable of content: Introduction Antonio De Vito, Francesco Grossetti Pages 1-4 Exploring Tax Avoidance: A Synthesis of the Literature Antonio De Vito, Francesco Grossetti Pages 5-31 Network Analysis: A Mathematical Framework Antonio De Vito, Francesco Grossetti Pages 33-49 Networks of Tax Avoidance Research Antonio De Vito, Francesco Grossetti Pages 51-127 Conclusion Antonio De Vito, Francesco Grossetti Pages 129-132 [https://link.springer.com/book/10.1007/978-3-031-51765-5]
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 (https://link.springer.com/book/10.1007/978-3-031-51765-5)
650			_aTax planning _920545
700			_aGrossetti, Francesco _920546
942			_cBK _2ddc
999			_c8487 _d8487