The foundation of a functioning welfare state is a tax system that is widely accepted and considered to be fair and legitimate. How and by what means a tax collecting agency interprets the laws are thus seen to have an impact on taxpayers’ willingness to pay. This article addresses the various...

Scientific information is elementary for human development processes. The creation and control of information may be an important determinant of development, and besides creating a competitive advantage, also result in increasing disparities in economic and social development. Challenges in the...