The Routledge Companion To Tax Avoidance Research

Author : Nigar Hashimzade,Yuliya Epifantseva
Publisher : Routledge
Page : 476 pages
File Size : 44,8 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781317377085

Get Book

The Routledge Companion to Tax Avoidance Research by Nigar Hashimzade,Yuliya Epifantseva Pdf

An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

Author : Nevia Čičin-Šain,Mario Riedl
Publisher : Linde Verlag GmbH
Page : 541 pages
File Size : 55,7 Mb
Release : 2022-10-05
Category : Law
ISBN : 9783709412589

Get Book

Justice, Equality and Tax Law by Nevia Čičin-Šain,Mario Riedl Pdf

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

Author : Theresa Libby,Linda Thorne
Publisher : Routledge
Page : 520 pages
File Size : 47,9 Mb
Release : 2017-11-06
Category : Business & Economics
ISBN : 9781317488002

Get Book

The Routledge Companion to Behavioural Accounting Research by Theresa Libby,Linda Thorne Pdf

Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

Author : Gabriele Suder,Monica Riviere,Johan Lindeque
Publisher : Routledge
Page : 370 pages
File Size : 42,6 Mb
Release : 2018-07-20
Category : Business & Economics
ISBN : 9781315397290

Get Book

The Routledge Companion to European Business by Gabriele Suder,Monica Riviere,Johan Lindeque Pdf

International Business is a well-established research field, in which regionalisation has recently gained significant prominence. Europe comprises marketplaces characterised by unique patterns of highly advanced economic integration. No other marketplace in the world has progressed to the same levels of harmonisation across sovereign countries and economies. European Business is a subject in its own right with its own research momentum. Contemporary research evidences that firms view Europe as a challenging, mostly – yet not entirely – mature market location. Yet this location, often seen from a multi-country perspective, is subject to complexities revealing strategic corporate strengths and weaknesses. Theory, concepts and models known from International Business hence often vary in their applicability and relevance in this business environment. This comprehensive reference volume brings together a global team of contributors to analyse and overview the key issues, themes and phenomena that affect business in Europe. With interdisciplinary perspectives, the book covers crucial themes that any European Business research needs to acknowledge, including business cultures and identity, entrepreneurship and innovation, M&A and institutional trends, European HRM, migration, climate change issues, Brexit, and more. The selection of authors, from 17 countries worldwide, reflects the international scope of this research field and its agenda. A unique resource, this book provides an essential guide to researchers, research students and scholars of business and the social sciences, as well as the informed business community.

Author : Adrian Wilkinson,Tony Dundon,Jimmy Donaghey,Alexander Colvin
Publisher : Routledge
Page : 488 pages
File Size : 40,8 Mb
Release : 2018-05-11
Category : Business & Economics
ISBN : 9781317434887

Get Book

The Routledge Companion to Employment Relations by Adrian Wilkinson,Tony Dundon,Jimmy Donaghey,Alexander Colvin Pdf

Comprising five thematic sections, this volume provides a critical, international and interdisciplinary exploration of employment relations. It examines the major subjects and emerging areas within the field, including essays on institutional theory, voice, new actors, precarious work and employment. Led by a well-respected team of editors, the contributors examine current knowledge and debates within each topic, offering cutting-edge analysis and reflection. The Routledge Companion to Employment Relations is an extensive reference work that offers students and researchers an introduction to current scholarship in the longstanding discipline of employment relations. It will be an essential addition to library collections in business and management, law, economics, sociology and political economy.

Author : Robin Roslender
Publisher : Routledge
Page : 476 pages
File Size : 45,6 Mb
Release : 2017-09-11
Category : Business & Economics
ISBN : 9781317686736

Get Book

The Routledge Companion to Critical Accounting by Robin Roslender Pdf

The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.

Author : Nigel Halpern,Anne Graham
Publisher : Routledge
Page : 440 pages
File Size : 55,7 Mb
Release : 2018-01-31
Category : Business & Economics
ISBN : 9781317247357

Get Book

The Routledge Companion to Air Transport Management by Nigel Halpern,Anne Graham Pdf

The Routledge Companion to Air Transport Management provides a comprehensive, up-to-date review of air transport management research and literature. This exciting new handbook provides a unique repository of current knowledge and critical debate with an international focus, considering both developed and emerging markets, and covering key sectors of the air transport industry. The companion consists of 25 chapters that are written by 39 leading researchers, scholars and industry experts based at universities, research institutes, and air transport companies and organisations in 12 different countries in Africa, Asia-Pacific, Europe and North America to provide a definitive, trustworthy resource. The international team of contributors have proven experience of research and publication in their specialist areas, and contribute to this companion by drawing upon research published mainly in academic, industry and government sources. This seminal companion is a vital resource for researchers, scholars and students of air transport management. It is organised into three parts: current state of the air transport sectors (Part I); application of management disciplines to airlines and airports (Part II); and key selected themes (Part III).

Author : Gary Cook,Jennifer Johns,Frank McDonald,Jonathan Beaverstock,Naresh Pandit
Publisher : Routledge
Page : 620 pages
File Size : 43,9 Mb
Release : 2018-05-08
Category : Business & Economics
ISBN : 9781317357926

Get Book

The Routledge Companion to the Geography of International Business by Gary Cook,Jennifer Johns,Frank McDonald,Jonathan Beaverstock,Naresh Pandit Pdf

The fields of Economic Geography and International Business share an interest in the same phenomena, whilst each provides both a differing perspective and different research methods in attempting to understand those phenomena. The Routledge Companion to the Geography of International Business explores the nature and scope of inter-disciplinary work between Economic Geography and International Business in explaining the central issues in the international economy. Contributions written by leading specialists in each field (including some chapters written by inter-disciplinary teams) focus on the nature of multinational firms and their strategies, where they choose to locate their activities, how they create and manage international networks and the key relationships between multinationals and the places where they place their operations. Topics covered include the internationalisation of service industries, the influence of location on the competitiveness of firms and the economic dynamism of regions and where economic activity takes place and how knowledge, goods and services flow between locations. The book examines the areas for fruitful inter-disciplinary work between International Business and Economic Geography and sets out a road map for future joint research, and is an essential resource for students and practitioners of International Business and Economic Development.

Author : James Guthrie,John Dumay,Federica Ricceri,Christian Nielsen
Publisher : Taylor & Francis
Page : 533 pages
File Size : 42,5 Mb
Release : 2017-09-22
Category : Business & Economics
ISBN : 9781315393094

Get Book

The Routledge Companion to Intellectual Capital by James Guthrie,John Dumay,Federica Ricceri,Christian Nielsen Pdf

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

Author : Eugene Heath,Byron Kaldis,Alexei Marcoux
Publisher : Routledge
Page : 702 pages
File Size : 42,6 Mb
Release : 2018-02-12
Category : Business & Economics
ISBN : 9781317655411

Get Book

The Routledge Companion to Business Ethics by Eugene Heath,Byron Kaldis,Alexei Marcoux Pdf

The field of business ethics continues to expand intellectually and geographically. During the past five decades, scholars have developed and deepened their inquiries into the ethics of commercial and corporate conduct. This Companion provides a novel overview of the discipline of business ethics, covering the major areas of the field as well as new and emerging topics. The eight thematic units range over an extraordinary set of subjects and include chapters on the history and pedagogy of business ethics, moral philosophy, the nature of business, responsibilities within the firm, economic institutions, the 2008 financial crisis, globalization, and business ethics in different regions of the world. Led by a well-respected editorial team, this unique volume gathers an international array of experts whose various critical approaches yield insights from areas such as public policy, economics, law, and history, in addition to business and philosophy. With its fresh analyses, wide scope, and clarity of approach, this volume will be an essential addition to library collections in business, management, and applied ethics.

Author : Antonio De Vito
Publisher : Springer Nature
Page : 185 pages
File Size : 50,5 Mb
Release : 2024-06-13
Category : Electronic
ISBN : 9783031517655

Get Book

Tax Avoidance Research by Antonio De Vito Pdf

Author : Susanne Arvidsson
Publisher : Springer
Page : 419 pages
File Size : 47,6 Mb
Release : 2018-09-29
Category : Business & Economics
ISBN : 9783319932668

Get Book

Challenges in Managing Sustainable Business by Susanne Arvidsson Pdf

Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.

Author : Manuel Castelo Branco
Publisher : Springer Nature
Page : 137 pages
File Size : 45,8 Mb
Release : 2021-07-29
Category : Law
ISBN : 9783662637357

Get Book

Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour by Manuel Castelo Branco Pdf

This book introduces in an accessible way how CSR and its reporting are being used to address problems of corruption and tax evasion or tax avoidance. It discusses the efforts, both of organizations and governments to integrate these issues into CSR practices and the developments that have occurred at the levels of national and international legislation. The book analyses governments efforts to compel or try to induce companies to have practices more in line with what is expected of them in terms of combating corruption and paying their fair share. The book is suitable for students of CSR and Business Ethics, practitioners and researchers on CSR and corporate issues.

Author : Robert F. van Brederode
Publisher : Springer Nature
Page : 412 pages
File Size : 54,8 Mb
Release : 2019-11-02
Category : Law
ISBN : 9789811500893

Get Book

Ethics and Taxation by Robert F. van Brederode Pdf

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

Author : Dominic de Cogan,Peter Harris
Publisher : Bloomsbury Publishing
Page : 440 pages
File Size : 44,6 Mb
Release : 2020-11-12
Category : Law
ISBN : 9781509935017

Get Book

Tax Justice and Tax Law by Dominic de Cogan,Peter Harris Pdf

Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.