Adams‘ book (1993) begins with the inscription found over the entrance to the Internal Revenue Service building: ―Taxes are what we pay for a civilized society. An essential question for policymakers is the extent to which individuals are willing to pay this price. The state-building process in post-communist societies and state-maintaining element requires the collection and the use of revenues. Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion.
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