Alm, James; Martinez-Vazque, Jorge; Torgler, Benno - In: International Journal of Social Economics 33 (2006) December, pp. 832-857
Purpose – This paper examines citizens' attitudes toward paying taxes – what is sometimes termed their “tax morale” or the intrinsic motivation to pay taxes – focusing on the experience of individuals in the Russian Federation before, during, and after the transition from a planned...