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.
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.
1. From a coercive to a modern tax state; 2. Trust and post-Communist policy implementation; 3. Re-interpreting history to re-create 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.