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

Research output: Book/ReportBook

Original languageEnglish
Place of PublicationCambridge, UK
PublisherCambridge University Press, Cambridge
Number of pages380
ISBN (Print)9781108420426
Publication statusPublished - 25 Jan 2018

King's Authors

Abstract

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.

Read more at http://www.cambridge.org/gb/academic/subjects/politics-international-relations/political-economy/taxes-and-trust-coercion-compliance-poland-russia-and-ukraine#LOFex9xZDszHFzTh.99

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