Taxes and Trust : From Coercion to Compliance in Poland, Russia and Ukraine
Book Details
Format
Paperback / Softback
ISBN-10
1108430090
ISBN-13
9781108430098
Publisher
Cambridge University Press
Imprint
Cambridge University Press
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Jan 23rd, 2020
Print length
380 Pages
Weight
50 grams
Dimensions
15.10 x 22.90 x 2.60 cms
Ksh 7,200.00
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Focusing on two post-Communist states with competing development models - Russia and Poland, and on a third caught in between, the Ukraine - this book uniquely depicts for tax specialists and social scientists alike the building of trust from a coercive tax state to a modern, legal and legitimate one. This title is also available as Open Access.
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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