Historical & Social Norms: Alcohol has been part of social gatherings, celebrations, and religious practices for centuries, making it widely accepted in many cultures
Sometimes this happens casually, with individuals cross-border shopping for cigarettes for personal consumption in nearby low-tax states (tax avoidance), while other times this happens commercially via a large-scale criminal enterprise (tax evasion)
Nauka Publishing House, Alma-Ata, pp 243246
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