Overview
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.
Full Product Details
Author: Marc P. Berenson (King's College London)
Publisher: Cambridge University Press
Imprint: Cambridge University Press
Dimensions:
Width: 15.70cm
, Height: 2.30cm
, Length: 23.50cm
Weight: 0.650kg
ISBN: 9781108420426
ISBN 10: 1108420427
Pages: 378
Publication Date: 25 January 2018
Audience:
Professional and scholarly
,
Professional & Vocational
Format: Hardback
Publisher's Status: Active
Availability: Manufactured on demand
We will order this item for you from a manufactured on demand supplier.
Reviews
'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, Barenson 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
'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
Advance praise: '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, Barenson 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
Author Information
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.
