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

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

Publisher

Cambridge University Press, 2018

ISBN

9781108420426
Taxes and Trust: From Coercion to Compliance in Poland, Russia, and Ukraine

Overview

Reviews

Taxes and Trust is the first book on taxes to focus on trust and the first work of social science to concentrate on how tax policy actually gets implemented on the ground in Poland, Russia and Ukraine. It highlights the nuances of the transitional Ukraine case and explains precisely how and why that 'borderland' country differs from the more ideal-types of coercive Russia and compliance-oriented Poland. Through nine bespoke taxpayer surveys, an unprecedented bureaucratic survey and more than fifteen years of qualitative research, the book emphasizes the building and accumulation of trust to transition from a coercive tax state to a compliant one. The context of the book will appeal to students and scholars of taxation worldwide and to those who study Russia and Eastern Europe.

About the Author

Marc Berenson

Marc Berenson

Former Title VIII Research Scholar;
Senior Lecturer in the Russia Institute, King’s College London
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Kennan Institute

The Kennan Institute is the premier U.S. center for advanced research on Russia and Eurasia and the oldest and largest regional program at the Woodrow Wilson International Center for Scholars. The Kennan Institute is committed to improving American understanding of Russia, Ukraine, and the region though research and exchange.  Read more