"... This study examines the views of people in Macedonia, Albania, Bosnia and Herzegovina, Kosovo, and the United Arab Emirates, countries about which not much has been written on the subject of tax evasion..." Yeomin Yoon, PhD Professor of Finance & International Business Faculty Fellow, Institute for International Business Stillman School of Business, Seton Hall University "This manuscript is one of the most thorough papers done on the topic. It includes five countries, four of which are in Eastern Europe. It is one of the few studies that has been done to measure the relative seriousness of tax evasion. It is an empirical study that can act as a template for further studies on this topic.... The subject of this study is inherently interdisciplinary. It covers aspects of public finance, of course, but also political science, philosophy, ethics, psychology and sociology, to name a few. It serves as a good introduction to the topic." Robert McGee, PhDAssoc. Prof. Dr. at Department of Accounting Fayetteville State University