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Taxes and Trust
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Book description

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. This title is also available as Open Access.

Reviews

‘Taxes and Trust is an outstanding book. Combining extensive field research, surveys and a deep knowledge of how tax administration works in Poland, Russia and the Ukraine, Berenson offers insights that go far beyond tax and tax compliance. Taxes and Trust teaches us that effective governance requires both administrative efficiency and procedural justice.'

Sven Steinmo - Robert Schuman Professor, European University Institute, Florence

‘Taxes and Trust is an impressive piece of scholarship. It is empirically and theoretically ambitious, and the product of many years of thinking, researching and analyzing patterns in tax compliance in three important Eastern European cases … Research like this is rare.'

Hilary Appel - Claremont McKenna College

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Contents

  • Taxes and Trust
    pp i-ii
  • Taxes and Trust - Title page
    pp iii-iii
  • From Coercion To Compliance In Poland Russia And Ukraine
  • Copyright page
    pp iv-iv
  • Dedication
    pp v-vi
  • Contents
    pp vii-viii
  • Figures
    pp ix-ix
  • Tables
    pp x-x
  • Acknowledgements
    pp xi-xvi
  • 1 - From a Coercive to a Modern Tax State
    pp 1-11
  • 2 - Trust and Post-communist Policy Implementation
    pp 12-55
  • 4 - Creating Post-communist Tax Regimes and Measuring Tax Compliance
    pp 96-136
  • 5 - Building Trust, Instilling Fear
    pp 137-196
  • Tax Administration Reform
  • 6 - Citizens, Subjects and Slackers and Paying Taxes
    pp 197-228
  • 7 - All Together?
    pp 229-252
  • Lack Of Trust In The Tax State Unifies Ukraine
  • 8 - Towards Greater Trust and Tax Compliance
    pp 253-270
  • Appendices
    pp 271-325
  • Appendix II: - Russian Public Officials Survey of Tax and Social Welfare Bureaucrats, 2011
    pp 292-302
  • Appendix III: - Suggested Minimal Tax Compliance Levels for 2010–2015 Surveys
    pp 303-305
  • Appendix IV: - Poland Taxpayer Compliance Attitudinal Surveys
    pp 306-308
  • Appendix V: - Russia Taxpayer Compliance Attitudinal Surveys
    pp 309-311
  • Appendix VI: - Ukraine Taxpayer Compliance Attitudinal Surveys
    pp 312-315
  • Appendix VII: - Ukraine Taxpayer Compliance Attitudinal Surveys – By Region
    pp 316-325
  • Bibliography
    pp 326-352
  • Index
    pp 353-364

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