Poland, Russia and Ukraine Taxpayer Compliance Attitudinal Surveys 2004–2015 and the Russian Tax Officials Survey 2011

Marc P. Berenson

doi:10.1017/9781108333580.009

Appendix I: Poland, Russia and Ukraine Taxpayer Compliance Attitudinal Surveys 2004–2015 and the Russian Tax Officials Survey 2011

In Poland, the CBOS Public Opinion Research Centre conducted the 2004 survey, designed by this author, on 5–8 November 2004. The sample size was 988 respondents. The method employed was face-to-face PAPI, in which the interviewer filled out a paper questionnaire. The margin of error did not exceed 3.2 per cent. The Polish 2010 survey was conducted in September 2010 on 2,021 Poles nationwide by the PBS DDG Market Research firm, based in Sopot.

For the Russian 2004 survey, carried out by the Public Opinion Foundation on 23–24 October 2004, nationwide home interviews were conducted in 44 regions. The sample size was 1,500 respondents. Additional polls were made of the Moscow population, with a sample of 600 respondents. The margin of error did not exceed 3.6 per cent. The Russian 2010 survey also was carried out by the Public Opinion Foundation on 7–12 July 2010 with a nationwide sample size of 3,000 respondents.

In Ukraine, the survey was carried out nationwide on 3,995 Ukrainians on 20–29 November 2005 by the Razumkov Centre for Economic and Political Studies. The method employed was face-to-face interviews. The response rate was 70.6 per cent. The margin of error did not exceed 2.3 per cent. The Ukrainian 2010 survey was also carried out by the Razumkov Centre on 4,015 Ukrainians nationwide from 10 August to 5 October. The Ukrainian 2012 survey also was carried out by the Razumkov Centre on 2,008 Ukrainians nationwide in April 2012. The Ukrainian 2015 survey also was carried out by the Razumkov Centre on 4,025 Ukrainians nationwide (excluding Crimea and areas of occupied Donetsk and Luhansk oblasts that were inaccessible to researchers) on 30 October–7 November 2015.

In Russia, the Public Opinion Foundation carried out a survey, also designed by this author, from 15 September to 31 October 2011, of 1,015 public officials, of whom 39.5 per cent, or 401 individuals, were tax officials.

All survey responses are rounded to the closest per cent.

Blank = not asked

1. Do you consider yourself to be a taxpayer?

	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015
Yes	83	66	75	61	59	59	60
No	15	30	22	30	35	35	33
Difficult to say	2	4	3	9	6	7	6

2. Who files your personal income taxes?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015
I, myself, do	54	22	13	17	7	7	8	9
My employer does	5	44	47	50	46	44	43	43
No one does		6	6	7	13	13	12	12
Somebody else does	19		4	6	6	8	9	7
I don't have to pay taxes	19	6	24	16	17	19	20	18
Other situation	3	22
Difficult to answer	1	2	6	5	11	9	8	10

3. Are there many dishonest people who work in the tax service?

Russian Tax Officials Survey 2011: In present conditions is it difficult for tax service co-workers always to work honestly?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes, there are many dishonest tax service employees	21	23	42	35	52	53	55	47	14
No, there are few dishonest tax service employees	43	53	25	32	20	27	21	26	81
There are no such people	2	4	2	2	1	1	1	1
Difficult to say	33	20	31	30	28	20	24	26	5

4. How, in your opinion, do the tax service employees cope with their responsibilities – excellent, good, fair, bad or very bad?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
Excellent	2	2	3	2	2	2	1
Good	26	33	15	19	15	16	14
Satisfactorily	27	35	29	42	34	40	35
Bad	17	10	14	9	16	12	17
Very bad	4	3	5	3	4	3	4
Difficult to answer	24	16	33	25	29	27	30

5. Do you think the taxpayers who have had to deal with tax service employees are satisfied or not satisfied with how tax service employees talked and interacted with them?

	Ukraine 2005	Ukraine 2010	Ukraine 2015
Taxpayers are satisfied	17	21	23
Taxpayers are not satisfied	37	34	34
Difficult to Answer	46	45	43

6. During the past five years, have you had business with employees of the tax service?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015
Yes	49	38	23	24	15	12	11	19
No	50	61	73	75	82	85	85	79
Difficult to say	1	2	4	1	4	3	4	3

7. What was your impression of the individual contact you had with the tax service employees?

(For those saying ‘Yes’ in question #6.)

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015
Positive	51	50	30	37	27	30	28	31
Neutral	30	32	38	34	35	38	40	36
Negative	19	17	29	27	31	30	31	32
Difficult to say	0	1	3	2	6	2	2	1

8. Were you satisfied with the results of your meeting with the tax service employees?

(For those saying ‘Yes’ in question #6.)

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015
Satisfied	76	79	58	66	47	52	56	49
Not satisfied	23	17	33	31	40	41	37	44
Difficult to say	1	4	10	3	13	7	7	6

9. Were you satisfied by how the tax service employees spoke with and treated you?

(For those saying ‘Yes’ in question #6.)

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015
Satisfied	77	75	63	67	49	54	56	52
Not satisfied	22	21	34	29	41	40	40	42
Difficult to say	1	4	3	4	11	6	4	6

10. Are the procedures and basis of the tax service understandable to you?

(Poland 2010, Russia 2010, Ukraine 2010 Surveys: Only asked of those who answered yes to Question #6.)

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Yes	48	58	49	24
No	48	38	47	55
Difficult to answer	4	4	5	22

11. Can one always count on the assistance of bureaucrats in the tax office?

(Poland 2010, Russia 2010, Ukraine 2010 Surveys: Only asked of those who answered yes to Question #6.)

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Yes	64	36	31	25
No	31	54	63	44
Difficult to answer	5	10	7	32

12. Does contact with the tax service take up a lot of time?

(Poland 2010, Russia 2010, Ukraine 2010 Surveys: Only asked of those who answered yes to Question #6.)

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Yes	37	73	75	37
No	62	23	20	16
Difficult to answer	1	4	5	37

13. Do many or few people evade taxes in your country?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Many	69	65	77	67	70	69	69	72	74
Few	17	21	8	18	14	21	16	16	21
There are no such people	1		0	1	1	0	1	1	0
Difficult to answer	13	14	15	15	16	10	14	11	4

14. What do you think encourages people more to pay taxes: a sense of civic responsibility or fear of punishment for evasion?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
A sense of civic responsibility	27	22	36	40	38	35	40
A fear of punishment	69	73	49	52	49	54	50
Difficult to answer	5	5	15	8	14	11	11

15. Some people believe that tax evasion is unacceptable in any case. Others believe that there are situations in which it is permissible to evade taxes. With which opinion – the first or the second – do you agree?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
With the first	49	53	30	53	47	53	48
With the second	37	35	50	34	33	30	34
Difficult to answer	14	12	20	14	20	17	18

16. Is it possible that you would evade taxes if you were sure that you could get away with it?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes	53	47	40	45	34	38	29	39	14
No	34	45	38	40	40	43	47	41	81
Difficult to say	14	8	22	15	26	19	24	20	5

17. Is it possible that you could avoid paying taxes if you knew for sure that you would not receive a serious punishment?

(Ukraine 2005: Is it possible that you could avoid paying taxes if you knew for sure that you would not have to go to jail and would not have to pay a large fine?)

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes	44	42	30	35	28	36	14
No	49	40	43	47	47	42	81
Difficult to say	8	17	29	19	26	22	4

18. Do you pay taxes only because you know that you will be punished by the state if you don't?

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015
Yes	55	47	38	44	35	43
No	37	39	40	41	43	40
Difficult to say	8	14	22	16	22	17

19. Is it possible that you could avoid paying taxes, if you were sure, that there would be no punishment, but your friends, acquaintances and co-workers would know and wouldn't approve?

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes	40	36	24	30	25	32	9
No	50	46	45	50	48	45	84
Difficult to say	10	19	31	20	27	23	6

20. Would a majority of people avoid paying taxes, if they thought that they would not receive any punishment?

	Poland 2004	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Yes	88	71	75	63	66	65	73
No	6	14	15	19	21	18	25
Difficult to say	6	15	10	19	14	14	2

21. Should a citizen always follow the tax laws, even if s/he considers them to be unfair?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
A citizen should always follow the tax laws	79	81	71	74	57	64	59	61	91
A citizen should not always follow the tax laws	14	12	17	18	28	24	25	25	7
Difficult to say	7	7	12	8	15	12	16	14	2

22. Would you follow the tax laws even if you do not consider them to be fair?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes, I would follow the tax laws	83	77	53	52	36	44	39	45	75
No, I would not follow the tax laws	6	15	28	30	37	37	36	34	22
Difficult to say	10	18	19	18	27	20	25	22	3

23. Would a majority of taxpayers follow the tax laws even if they did not consider them to be fair?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes									63
No									31
Difficult to say									5

24. Are you confident that the tax service would never try to take more money from you than it should?

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015
Yes	56	40	33	27	24	24
No	31	40	35	51	48	50
Difficult to say	14	20	32	22	28	26

25. How do you suppose, does the ordinary citizen have a possibility to defend his or her interests before the co-workers of the tax service or does he or she not have such a possibility?

	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
Yes	34	37	35	33	20	19
No	53	43	45	45	60	56
Difficult to say	13	19	20	22	20	26

26. Are the tax laws in your country fair?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes	21	32	19	16	12	72
No	62	45	61	63	68	18
Difficult to Say	14	23	21	21	20	10

27. Is your country's tax system simple or complicated?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Simple	18	18	13	7	19
Complicated	72	57	67	70	77
Difficult to Say	10	25	20	23	4

28. If the state does not fulfil its obligations to its citizens, then is tax evasion justified?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Yes	40	44	60	52	47	51	48	23
No	44	44	23	33	31	33	35	69
Difficult to Say	16	12	18	14	21	16	17	7

29. Do you feel that when you pay taxes, the money is returned to you and your close ones through government expenditures?

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
Yes	45	43	15	41	41
No	46	43		42	40
No answer	9	14		17	19
No/no answer			85

30. Do you feel that when you pay taxes, honestly earned wages are seized from you?

	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
Yes	60		52	19	41	41
No	32		30		40	37
No answer	8		18		19	22
No/no answer		.		81

31. Do you feel that when you pay taxes, you are supporting those who need such money more?

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
Yes	49	45	14	44	45
No	42	39		40	35
No answer	9	15		15	19
No/no answer			86

32. When you pay taxes, are you proud to be a part of the financial power of the state?

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
Yes	43	40	12	35	32
No	48	40		45	45
Difficult to answer	10	19		20	23
No/no answer			88

33. When you pay taxes, do you think that all the money will be stolen by bureaucrats anyway?

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
Yes	39	52	22	52	55
No	52	30		28	24
Difficult to answer	9	18		20	21
No/no answer			76

34. When you pay taxes, do you think that while taxpayers' money is not stolen, it is not distributed as you would like?

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015
Yes	70	61	22	60	53
No	19	19		21	23
Difficult to answer	11	20		19	23
No/no answer			78

35. How satisfied are you with how the state spends taxpayers’ money?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Satisfied	18	18	9	6
Not satisfied	70	61	75	77
Difficult to say	12	21	17	17

36. What is the personal income tax (PIT) rate in your country today?

	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015
Correct answer^*	22	38	46	9	10	13	13
I don't know	63	21	52	39	73	68	68
Incorrect answer	16	5	3	30	16	20	8
Difficult to say	0	11	0	28	0	0	12
No response		24

^* 13% for Russia in 2004 and 2010 and for Ukraine in 2005. 15% for Ukraine in 2010 and 2012. Either 15% or 20% for Ukraine in 2015 (15% for monthly income not exceeding 10 minimum salaries (UAH 12,180) and 20% for income that exceeds that amount.) For Poland in 2010, responses of 18, 19 or 32% or a combination thereof were considered ‘correct,’ as PIT is progressive with an individual rate of 18% or 32%. Individuals also can choose, under certain conditions, to pay a flat rate of 19% on business income.

37. What is the value-added tax (VAT) rate in your country today?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Correct answer^*	34	12	32	23
I don't know	45	74	63	61
Incorrect answer	22	13	5	5
Difficult to say		0	0	11
No response

^* In 2010, it was 22% in Poland, 18% in Russia and 20% Ukraine. In 2015 it was also 20% in Ukraine.

38. Is it necessary to increase, reduce, modify or outright cancel the personal income tax on individuals?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Need to increase	1	3	2	1
Don't need to modify	30	38	21	15
Need to reduce	48	38	44	52
Need to cancel outright	7	6	6	8
I don't know this tax	6	2	5	6
Difficult to answer	8	13	21	19

39. Is it necessary to increase, reduce, modify or outright cancel the company payroll charges?

(Poland 2010 Survey: ‘Company contributions to social, pension and medical insurance (ZUS)’; Russian 2010 Survey: ‘Company deductions for social, pension and health insurance.’)

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Need to increase	7	29	7	6
Don't need to modify	34	40	20	17
Need to reduce	41	12	40	44
Need to cancel outright	6	2	4	6
I don't know this tax	3	2	7	7
Difficult to answer	9	15	22	21

40. Is it necessary to increase, reduce, modify or outright cancel the single tax for individual entrepreneurs?

(Poland 2010 Survey: ‘Uniform tax for individuals engaged in economic activities (PIT 5L).’)

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Need to increase	3	15	9	7
Don't need to modify	32	36	27	21
Need to reduce	29	18	32	37
Need to cancel outright	3	2	3	4
I don't know this tax	20	5	6	8
Difficult to answer	13	24	23	23

41. Is it necessary to increase, reduce, modify or outright cancel the corporate income tax (CIT)?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Need to increase	11	18	12	12
Don't need to modify	30	37	21	20
Need to reduce	19	14	31	33
Need to cancel outright	3	2	3	4
I don't know this tax	24	4	8	7
Difficult to answer	13	26	25	25

42. Is it necessary to increase, reduce, modify or outright cancel the value-added tax (VAT)?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Need to increase	1	3	2	1
Don't need to modify	29	31	16	14
Need to reduce	53	23	37	45
Need to cancel outright	6	7	15	15
I don't know this tax	4	6	7	3
Difficult to answer	6	30	23	21

43. Is it necessary to increase, reduce, modify or outright cancel the excise duties on alcoholic beverages and tobacco?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Need to increase	28	37	26	23
Don't need to modify	33	30	22	23
Need to reduce	26	14	28	29
Need to cancel outright	5	3	6	6
I don't know this tax	3	3	3	2
Difficult to answer	7	13	15	17

44. Do you trust the president?

	Poland 2004	Poland 2010	Russia 2004	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Yes, I trust	56	43	54	63	29	37	18	70
Sometimes I trust, sometimes I don't		27	29	23	50	45	53	20
No, I don't trust	37	27	13	12	17	16	26	5
Difficult to answer	7	4	4	2	5	3	4	4

45. Do you trust parliament?

(Poland: ‘Sejm’; Russia: ‘State Duma’; Ukraine: ‘Verkhovna Rada.’)

	Poland 2004	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Yes, I trust	17	25	26	16	24	7	55
Sometimes I trust, sometimes I don't		32	31	64	55	56	27
No, I don't trust	71	40	36	14	18	35	12
Difficult to answer	12	3	7	6	3	3	6

46. Do you trust the upper house of parliament?

(Poland: ‘Senate’; Russia: ‘Federation Council.’)

	Poland 2010	Russia 2010	Russian tax officials 2011
Yes, I trust	31	33	59
Sometimes I trust, sometimes I don't	29	30	23
No, I don't trust	35	21	9
Difficult to answer	5	15	9

47. Do you trust the government?

	Poland 2004	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Yes, I trust	21	28	42	18	28	7	62
Sometimes I trust, sometimes I don't		32	33	36	29	24	23
No, I don't trust	70	37	19	37	39	66	9
Difficult to answer		3	6	8	4	1	6

48. Do you trust the head of the government (premier)?

	Poland 2010	Russia 2010	Russian tax officials 2011
Yes, I trust	34	62	70
Sometimes I trust, sometimes I don't	27	22	20
No, I don't trust	36	13	6
Difficult to answer	3	3	4

49. Do you trust the procuracy?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Yes, I trust	33	26	13	6	60
Sometimes I trust, sometimes I don't	26	29	25	19	24
No, I don't trust	29	31	50	69	10
Difficult to Answer	12	14	11	6	6

50. Do you trust the police?

(Poland 2010 Survey: ‘Policja’; Russia 2010, Ukraine 2010 and 2015 Surveys: ‘Militsiya’; Russian Tax Officials Survey: ‘Politsiya’)

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Yes, I trust	44	19	13	8	50
Sometimes I trust, sometimes I don't	28	30	26	23	28
No, I don't trust	24	44	53	64	16
Difficult to answer	3	8	7	6	6

51. Do you trust the state apparatus (bureaucrats)?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Yes, I trust	30	11	9	4	53
Sometimes I trust, sometimes I don't	37	27	27	20	29
No, I don't trust	29	51	56	70	12
Difficult to answer	4	10	7	5	6

52. Do you trust the courts?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Yes, I trust	41	25	11	6	58
Sometimes I trust, sometimes I don't	27	31	23	17	27
No, I don't trust	26	32	55	72	9
Difficult to answer	6	13	10	5	6

53. Do you trust the regional (oblast, wojewod) state administration?

(Russia 2010 Survey: ‘Leader of your oblast (krai, republic).’)

	Poland 2010	Russia 2010	Ukraine 2015	Russian tax officials 2011
Yes, I trust	29	42	11	60
Sometimes I trust, sometimes I don't	29	33	32	24
No, I don't trust	21	19	45	11
Difficult to answer	21	6	12	5

54. How often do you think the government does the right thing?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
Always, almost always	18	26	10	6
Sometimes	62	52	49	43
Almost never, never	15	13	34	34
Difficult to answer	5	10	8	7

55. Does your state fulfil its obligations to its citizens?

(Ukraine 2005: Does your government fulfil its obligations to its citizens?)

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes	21	24	9	10	12	6	47
Sometimes yes, sometimes no	50	44	35	35	29	29	37
No	26	27	50	52	54	60	14
Difficult to say	4	5	5	3	5	4	2

56. Do you think you can trust your state to do what is right?

(Ukraine 2005: Do you think you can trust your government to do what is right?)

	Poland 2010	Russia 2010	Ukraine 2005	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes	21	26	9	10	11	6	50
Sometimes yes, sometimes no	50	52	32	49	40	43	31
No	26	13	51	34	43	44	7
Difficult to say	4	10	8	8	7	7	11

57. Does the state relate to all citizens in an equal, fair manner?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes	21	20	15	15	7	51
No	75	73	81	79	87	45
Difficult to say	4	7	5	7	6	4

58. Does the state protect you?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2012	Ukraine 2015	Russian tax officials 2011
Yes	43	42	28	28	23	71
No	43	48	64	63	68	21
Difficult to say	13	10	8	10	9	8

59. Does the state fight against corruption well, poorly or not at all?

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015	Russian tax officials 2011
Well	27	17	10	5	47
Poorly	46	51	54	56	34
Not at all	15	23	28	34	10
Difficult to say	12	9	8	4	9

60. How would you assess the current political system in your country? Give your answer on a scale from ‘1’ to ‘7,’ where ‘1’ means that the political system is very bad, and ‘7’ – very good.

	Poland 2010	Russia 2010	Ukraine 2010	Ukraine 2015
1	11	8	12	27
2	10	8	17	20
3	19	17	24	22
4	35	33	23	15
5	16	16	10	6
6	5	7	6	2
7	1	3	2	1
Difficult to answer	4	9	8	8

61. Generally speaking, do you think the events in your country are developing in the right or wrong direction?

	Poland 2010	Russia 2010	Ukraine 2015
In the right direction	35	48	16
In the wrong direction	51	32	68
Difficult to answer	15	20	17

Book contents

Appendix I: - Poland, Russia and Ukraine Taxpayer Compliance Attitudinal Surveys 2004–2015 and the Russian Tax Officials Survey 2011

Summary

Appendix I: Poland, Russia and Ukraine Taxpayer Compliance Attitudinal Surveys 2004–2015 and the Russian Tax Officials Survey 2011

Book contents

Appendix I: - Poland, Russia and Ukraine Taxpayer Compliance Attitudinal Surveys 2004–2015 and the Russian Tax Officials Survey 2011

Summary

Appendix I: Poland, Russia and Ukraine Taxpayer Compliance Attitudinal Surveys 2004–2015 and the Russian Tax Officials Survey 2011

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