Item talk:Q317141

{

 "OpenAlex": {
   "id": "https://openalex.org/T11508",
   "display_name": "Corporate Tax Avoidance and Strategies",
   "description": "This cluster of papers focuses on corporate tax avoidance strategies, including the use of high-powered incentives, the behavior of multinational firms, financial reporting practices, transfer pricing, and the impact of tax shelters. It also explores the relationship between tax planning and corporate social responsibility, as well as the influence of tax policies on investment behavior.",
   "keywords": [
     "Tax Avoidance",
     "Corporate Tax",
     "Incentives",
     "Multinational Firms",
     "Financial Reporting",
     "Transfer Pricing",
     "Tax Shelters",
     "International Taxation",
     "Social Responsibility",
     "Investment Behavior"
   ],
   "ids": {
     "openalex": "https://openalex.org/T11508",
     "wikipedia": "https://en.wikipedia.org/wiki/Tax_avoidance_and_tax_evasion"
   },
   "subfield": {
     "id": "https://openalex.org/subfields/1402",
     "display_name": "Accounting"
   },
   "field": {
     "id": "https://openalex.org/fields/14",
     "display_name": "Business, Management and Accounting"
   },
   "domain": {
     "id": "https://openalex.org/domains/2",
     "display_name": "Social Sciences"
   },
   "siblings": [
     {
       "id": "https://openalex.org/T13509",
       "display_name": "Accounting and Sustainability Research"
     },
     {
       "id": "https://openalex.org/T14183",
       "display_name": "Analysis of Banking Sector and Financial Performance"
     },
     {
       "id": "https://openalex.org/T11653",
       "display_name": "Bankruptcy Prediction and Credit Scoring Models"
     },
     {
       "id": "https://openalex.org/T13972",
       "display_name": "Business Law and Competitive Advantage"
     },
     {
       "id": "https://openalex.org/T14419",
       "display_name": "Cooperative Banking and Financial Regulation"
     },
     {
       "id": "https://openalex.org/T10019",
       "display_name": "Corporate Governance and Financial Performance"
     },
     {
       "id": "https://openalex.org/T12276",
       "display_name": "Enterprise Risk Management in Finance and Business"
     },
     {
       "id": "https://openalex.org/T14030",
       "display_name": "European Union Tax Law and Policy"
     },
     {
       "id": "https://openalex.org/T12123",
       "display_name": "Financial Analysis and Management in Business"
     },
     {
       "id": "https://openalex.org/T14239",
       "display_name": "Financial Analysis and Management in Organizations"
     },
     {
       "id": "https://openalex.org/T10081",
       "display_name": "Financial Reporting and Earnings Management"
     },
     {
       "id": "https://openalex.org/T12509",
       "display_name": "Global Bankruptcy Law and Financial Distress"
     },
     {
       "id": "https://openalex.org/T13744",
       "display_name": "Impact of Financial Literacy on Business Performance"
     },
     {
       "id": "https://openalex.org/T12544",
       "display_name": "Impact of Working Capital Management on Firm Profitability"
     },
     {
       "id": "https://openalex.org/T10517",
       "display_name": "Importance of Financial Literacy and Retirement Planning"
     },
     {
       "id": "https://openalex.org/T11365",
       "display_name": "Islamic Banking and Finance Literature Review"
     },
     {
       "id": "https://openalex.org/T14180",
       "display_name": "Legal Aspects of International Trade and Shipping"
     },
     {
       "id": "https://openalex.org/T14138",
       "display_name": "Life Cycle Costing in Construction and Infrastructure Projects"
     },
     {
       "id": "https://openalex.org/T12378",
       "display_name": "Skills and Attributes in Accounting Education"
     },
     {
       "id": "https://openalex.org/T13366",
       "display_name": "Theoretical Foundations of Accounting and Reporting Practices"
     },
     {
       "id": "https://openalex.org/T11903",
       "display_name": "Venture Capital and Start-Up Financing"
     }
   ],
   "works_count": 89876,
   "cited_by_count": 406419,
   "updated_date": "2024-08-26T06:06:27.999824",
   "created_date": "2024-01-23"
 }

}