eBook - PDF
Taxes and Trust
From Coercion to Compliance in Poland, Russia and Ukraine
- 382 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
About this book
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.
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Table of contents
- Cover
- Half title
- Title
- Copyright
- Dedication
- Contents
- List of Figures
- List of Tables
- Acknowledgements
- 1 From a Coercive to a Modern Tax State
- 2 Trust and Post-communist Policy Implementation
- 3 Reinterpreting History to Recreate 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
- Appendix I: Poland, Russia and Ukraine Taxpayer Compliance Attitudinal Surveys 2004–2015 and the Russian Tax Officials Survey 2011
- Appendix II: Russian Public Officials Survey of Tax and Social Welfare Bureaucrats, 2011
- Appendix III: Suggested Minimal Tax Compliance Levels for 2010–2015 Surveys
- Appendix IV: Poland Taxpayer Compliance Attitudinal Surveys: Logit Analysis of Tax Compliance Attitudes
- Appendix V: Russia Taxpayer Compliance Attitudinal Surveys: Logit Analysis of Tax Compliance Attitudes
- Appendix VI: Ukraine Taxpayer Compliance Attitudinal Surveys: Logit Analysis of Tax Compliance Attitudes
- Appendix VII: Ukraine Taxpayer Compliance Attitudinal Surveys – By Region: Logit Analysis of Tax Compliance Attitudes
- Bibliography
- Index
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Yes, you can access Taxes and Trust by Marc P. Berenson in PDF and/or ePUB format, as well as other popular books in Economics & Political Economy. We have over 1.5 million books available in our catalogue for you to explore.