Taxes and trust : from coercion to compliance in Poland, Russia and Ukraine /

Saved in:
Bibliographic Details
Author / Creator:Berenson, Marc Phineas, 1971- author.
Imprint:Cambridge, United Kingdom : Cambridge University Press, 2018.
Description:1 online resource (xvi, 364 pages)
Language:English
Subject:
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/11660324
Hidden Bibliographic Details
ISBN:9781108359399
1108359396
9781108333580
1108333583
1108356036
9781108356039
9781108420426
1108420427
9781108430098
Notes:Includes bibliographical references and index.
Vendor-supplied metadata.
Summary:This book emphasizes how trust can turn a coercive tax state into a modern, legitimate one, with a focus on Russia, Poland and Ukraine.
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.
Other form:Print version: Berenson, Marc Phineas, 1971- Taxes and trust. Cambridge, United Kingdom : Cambridge University Press, 2018 1108420427 9781108420426