ABSTRACT

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.

chapter 1|7 pages

Introduction

part I|50 pages

Tax avoidance

chapter 3|22 pages

Perspectives on the tax avoidance culture

Legislative, administrative, and judicial ambiguity

part II|77 pages

General anti-avoidance rules

chapter 7|20 pages

General anti-avoidance rule in Canada

History, scheme, source, and enforcement

part III|150 pages

Regional and global perspectives in tax avoidance

chapter 10|14 pages

Tax avoidance in Japan

chapter 12|12 pages

Tax avoidance issues in Turkey

chapter 13|15 pages

Tax avoidance

The Indian perspective

chapter 14|13 pages

Securing tax compliance with collaboration

The case of cooperative compliance in Denmark

chapter 16|10 pages

Trade misinvoicing

chapter 18|20 pages

Arrested development in Africa’s global wealth chains

Accountability and hierarchy among ‘tax havens’

part IV|79 pages

Tax avoidance in an individual decision