International Perspectives on Tax Policy and Accounting Practices - Couverture rigide

Couverture rigide

ISBN 13 : 9798260000205

Editeur : Igi Global Scientific Publishing, 2026

Synopsis

Tax policy and accounting practices play a central role in shaping economic governance, public revenues, corporate behavior, and financial transparency in contemporary economies. In an era characterized by globalization, digital transformation, and intensified regulatory scrutiny, national tax systems and accounting frameworks are undergoing significant change in order to respond to new economic realities, cross-border activities, and societal expectations for fairness and accountability. At the same time, taxation and accounting constitute deeply interconnected domains. Tax regulations influence financial reporting choices, while accounting standards and practices affect the design, interpretation, and effectiveness of tax policy. Understanding this interaction is essential to evaluate fiscal systems, improve compliance, and promote sustainable economic development. International Perspectives on Tax Policy and Accounting Practices adopts an interdisciplinary and comparative perspective to explore how tax policy and accounting practices are designed, implemented, and interpreted across different institutional and regulatory environments. By bringing together theoretical, empirical, and applied contributions, this book examines contemporary developments, evolving accounting and reporting standards, and regulatory harmonization. Covering topics such as artificial intelligence, corporate tax avoidance, and regulatory displacement, this book is an excellent resource for scholars, students, policymakers, practitioners, and more.

A propos du livre

À propos des auteurs

Ioannis Lampropoulos holds doctoral and postdoctoral research experience in managerial accounting, performance measurement, and health economics. His research focuses on performance measurement and management of cost and profit centers in organizations operating in dynamic environments, as well as on cost estimation and big-data analysis in public health systems. He teaches at undergraduate and postgraduate university programs and has an active research profile with publications in international scientific journals. Professionally, he is engaged in management and human resources development.

Eleftherios Aggelopoulos, Ph.D., is an Associate Professor of Accounting in the Department of Business Administration at the University of Patras, Greece. He holds a Master's degree from Bayes Business School (City, University of London) and earned his Ph.D in Accounting from the University of Patras. Dr. Aggelopoulos brings extensive industry expertise to his academic role, having served for several years in various managerial positions within a systemic Greek bank. His research interests focus on contemporary accounting issues, with findings published in leading international journals, including the European Journal of Operational Research, Accounting Forum, and the Journal of Accounting and Public Policy. He is also a regular contributor to the Annual Conferences of the European Accounting Association (EAA). Dedicated to excellence in education, he teaches courses in Financial, Management and Tax Accounting, all of which hold accreditation from the Association of Chartered Certified Accountants (ACCA).

Vasileios Giannopoulos is an Assistant Professor at the Department of Accounting and Finance of the University of the Peloponnese. He has served 14 years as an executive in a large Hellenic Bank in financing evaluation and provision of facilities to small businesses (Small Business Banking). Since April 2019, he has been an Assistant Professor at the Department of Accounting and Finance of the University of the Peloponnese. He teaches undergraduate and postgraduate courses such as Financial Accounting, Management Accounting, Greek Accounting Standards, Tax Accounting, and Computerized Accounting. He has published a book on Tax Accounting. At the same time, he has participated in editing a book on Management Accounting. He is a member of the Hellenic Finance and Accounting Association, the Financial Engineering and Banking Society, the Multinational Finance Society, and the Economic Chamber of Greece. His research and teaching interests are in Management - Financial Accounting and Financial Management using machine learning models. He is also involved in research in Banking Management. Finally, his current research interests revolve around Sustainable Accounting, Internal Audit, and Franchising. He has published articles in international journals, such as the International Journal of Finance & Economics, International Journal of Banking, Accounting and Finance, Intelligent Systems in Accounting Finance and Management, Open Journal of Accounting, etc.. At the same time, he has presented his research work at many national and international conferences.

Détails de l'édition

• Éditeur: Igi Global Scientific Publishing
• Date d'édition: 2026
• Langue: anglais
• ISBN 13: 9798260000205
• Reliure: Hardcover
• Nombre de pages: 530
• Éditeur: Lampropoulos Ioannis Ch, Aggelopoulos Eleftherios, Giannopoulos Vasileios
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible