Abstract

Tax avoidance has traditionally been a subject of research in accounting and law. The past decade has witnessed growing interest in this subject in other disciplines, including anthropology, economics, psychology, and sociology. This work, the Companion, is a groundbreaking attempt to bring under one cover scholarly research in tax avoidance over several disciplines, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way. This introductory chapter provides a comprehensive overview of the work’s content and synthesizes the multilateral approach of research in this fascinating subject.