| Description |
1 online resource : text file, PDF |
| Series |
Routledge Companions in Business, Management and Accounting |
| Contents |
Cover -- Title -- Copyright -- Contents -- List of Figures -- List of Tables -- List of Contributors -- 1 Introduction -- Part I Tax avoidance: definition and trends -- 2 Historical and case law perspective on tax avoidance -- 3 Perspectives on the tax avoidance culture: legislative, administrative, and judicial ambiguity -- 4 Sham transactions and tax avoidance -- Part II General anti-avoidance rules -- 5 General anti-avoidance rules and the rule of law -- 6 The role and meaning of â#x80;#x98;purposeâ#x80;#x99; in statutory GAARs |
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7 General anti-avoidance rule in Canada: history, scheme, source, and enforcement8 Formulating a general anti-abuse rule (GAAR) in tax legislation: insights and recommendations -- Part III Regional and global perspectives in tax avoidance -- 9 Text, intent and taxation in the United States, the United Kingdom and France -- 10 Tax avoidance in Japan -- 11 The containment of corporate tax avoidance in Italy -- 12 Tax avoidance issues in Turkey -- 13 Tax avoidance: the Indian perspective |
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14 Securing tax compliance with collaboration: the case of cooperative compliance in Denmark15 Corporate tax evasion and avoidance in developing countries -- 16 Trade misinvoicing -- 17 Tax avoidance and Global Wealth Chains -- 18 Arrested development in Africaâ#x80;#x99;s global wealth chains: accountability and hierarchy among â#x80;#x98;tax havensâ#x80;#x99; -- Part IV Tax avoidance in an individual decision -- 19 Individual attitudes and social representations of taxation, tax avoidance and tax evasion -- 20 Taxing high-income earners: tax avoidance and mobility |
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21 Tax practitioners and tax avoidance: gaming through authorities, cultures, and markets22 Optimal income tax enforcement in the presence of tax avoidance -- Part V Tax avoidance and society -- 23 Tax avoidance and morality -- 24 The ideology of tax avoidance -- 25 Ethical issues in the use of tax intermediaries -- 26 Distinguishing tax avoidance and evasion -- 27 Unacceptable tax behaviour and corporate responsibility -- 28 Tax avoidance, power, and politics |
| Summary |
"An inherently interdisciplinary subject, there is growing interest in the research in tax avoidance. Increasingly research has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was - at least in part - stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crises put a squeeze on private and public finances. As a result, there have been changing definitions and controversies in the interpretation of tax avoidance concepts, as well as 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 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 United Kingdom, the United States of America, Canada, Australia, New Zealand, South America, the Middle East, and continental Europe, including well-known experts and rising stars of the fi eld, 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."--Provided by publisher |
| Subject |
Tax evasion -- Prevention
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Tax evasion -- Law and legislation.
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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BUSINESS & ECONOMICS -- Public Finance.
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Tax evasion -- Law and legislation
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Tax evasion -- Prevention
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| Form |
Electronic book
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| Author |
Epifantseva, Yuliya
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| ISBN |
9781315673745 |
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1315673746 |
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