It is generally recognized that the State of Utah attempts to provide schooling to a higher proportion of youth than other states in the nation. Utah has the largest proportion of high school graduates (50 per cent) in its adult population, and also the highest median school years completed (12.2 years) by adults 25 years old and older. These are some of the highlights of the 1961 edition of the "Rankings of the States," an annual publication in which the National Education Association compares all 50 states in terms of educational effort and achievement.

The object of this thesis is the electronization of services in the current tax administrations. The major aim of this paper is an analysis of how IT costs and other variables affect salary costs. Another aim of the work is to describe the differences in the structures of contemporary tax administrations in the OECD countries as well as to outline the current situation and possible future development in the use of electronic services in this area.