This book emphasizes how trust can turn a coercive tax state into a modern, legitimate one, with a focus on Russia, Poland and Ukraine.
Contents
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.
Note
This work is licensed under a Creative Commons license https://creativecommons.org/licenses/by-nc/4.0/legalcode
This work is licensed by Knowledge Unlatched under a Creative Commons license https://creativecommons.org/licenses/by-nc/4.0/legalcode
Local Note
Cambridge University Press Cambridge Open Access Books