Taxes and Trust - From Coercion to Compliance in Poland, Russia and Ukraine

Emphasizes how trust can turn a coercive tax state into a modern, legitimate one. This title is also available as Open Access.

List of contents

1. From a coercive to a modern tax state; 2. Trust and post-Communist policy implementation; 3. Re-interpreting history to re-create the state: the transformation of the Polish, Russian and Ukrainian state bureaucracies in the 1990s and today; 4. Creating post-Communist tax regimes and measuring tax compliance; 5. Building trust, instilling fear: tax administration reform; 6. Citizens, subjects and slackers and paying taxes; 7. All together? Lack of trust in the tax state unifies Ukraine; 8. Towards greater trust and tax compliance.

About the author

Marc P. Berenson is a senior lecturer at King's Russia Institute, King's College London. He has undertaken consultancy work for the World Bank in Russia and the Organisation for Economic Co-operation and Development (OECD) Tax and Development Programme. After receiving his B.A. from Harvard University, Massachusetts, he founded and directed the 'Law in Action' program for Freedom House in Ukraine, before receiving his Ph.D. in Political Science from Princeton University, New Jersey, in 2006.

Summary

Focusing on two post-Communist states with competing development models - Russia and Poland, and on a third caught in between, the Ukraine - this book uniquely depicts for tax specialists and social scientists alike the building of trust from a coercive tax state to a modern, legal and legitimate one. This title is also available as Open Access.

Product details

• Authors: Marc P. Berenson, Marc P. (King's College London) Berenson, Marc P. (King''s College London) Berenson, BERENSON MARC
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Hardback
• Released: 30.11.2018
• EAN: 9781108420426
• ISBN: 978-1-108-42042-6
• No. of pages: 378
• Subjects: Social sciences, law, business > Political science > Political science and political education; Ukraine, Russia, POLITICAL SCIENCE / Political Economy, Poland, Public Administration, Political Economy, Taxation, Former Soviet Union, USSR (Europe), Public finance and taxation