Skip to content
Register Sign in Wishlist

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


  • Date Published: January 2018
  • availability: In stock
  • format: Hardback
  • isbn: 9781108420426

£ 75.00

Add to cart Add to wishlist

Other available formats:

Looking for an inspection copy?

This title is not currently available on inspection

Product filter button
About the Authors
  • 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.

    • The first book on taxation to focus on trust, allowing readers to see how trust can be put at the centre of policy implementation
    • Qualitative and quantative research provide readers with innovative and recent information on key components of post-Communist governance
    • Compares state bureaucracies in three different countries and shows readers what the precise ingredients are for building a capable state
    • This title is also available as Open Access
    Read more

    Reviews & endorsements

    '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

    Customer reviews

    Not yet reviewed

    Be the first to review

    Review was not posted due to profanity


    , create a review

    (If you're not , sign out)

    Please enter the right captcha value
    Please enter a star rating.
    Your review must be a minimum of 12 words.

    How do you rate this item?


    Product details

    • Date Published: January 2018
    • format: Hardback
    • isbn: 9781108420426
    • length: 378 pages
    • dimensions: 235 x 157 x 23 mm
    • weight: 0.65kg
    • contains: 9 b/w illus. 18 tables
    • availability: In stock
  • Table 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.

  • Author

    Marc P. Berenson, King's College London
    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.

Sign In

Please sign in to access your account


Not already registered? Create an account now. ×

Sorry, this resource is locked

Please register or sign in to request access. If you are having problems accessing these resources please email

Register Sign in
Please note that this file is password protected. You will be asked to input your password on the next screen.

» Proceed

You are now leaving the Cambridge University Press website. Your eBook purchase and download will be completed by our partner Please see the permission section of the catalogue page for details of the print & copy limits on our eBooks.

Continue ×

Continue ×

Continue ×

Find content that relates to you

Join us online

This site uses cookies to improve your experience. Read more Close

Are you sure you want to delete your account?

This cannot be undone.


Thank you for your feedback which will help us improve our service.

If you requested a response, we will make sure to get back to you shortly.

Please fill in the required fields in your feedback submission.