ISBN-13: 9781138941342 / Angielski / Twarda / 2017 / 476 str.
ISBN-13: 9781138941342 / Angielski / Twarda / 2017 / 476 str.
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. Covering global as well as regional issues, this collection addresses the definition, legality, morality, and psychology of tax avoidance. New research challenges from changes in policy and tax law are assessed by a global team of contributors, with the economic impact of the phenomenon a key theme. The Routledge Companion to Tax Avoidance Research provides a comprehensive scholarly resource. Essential reading for researchers with an interest in taxation, the volume is also invaluable for postgraduate students across the social sciences with a desire to gain a deeper understanding of a hotly debated issue.