LEADER 02801nam 22006372 450 001 9910273487803321 005 20230125212635.0 010 $a1-108-35603-6 010 $a1-108-33358-3 010 $a1-108-35939-6 024 8 $a10.1017/9781108333580 035 $a(CKB)3790000000551442 035 $a(MiAaPQ)EBC5211656 035 $a(UkCbUP)CR9781108333580 035 $a(ScCtBLL)d684b3aa-5ce6-4554-98a6-597ecae55feb 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/29841 035 $a(EXLCZ)993790000000551442 100 $a20170329d2018|||| uy| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTaxes and trust $efrom coercion to compliance in Poland, Russia and Ukraine /$fMarc P. Berenson$b[electronic resource] 210 $aCambridge, UK$cCambridge University Press$d2018 210 1$aCambridge :$cCambridge University Press,$d2018. 215 $a1 online resource (xvi, 363 pages) $cdigital, PDF file(s) 300 $aTitle from publisher's bibliographic system (viewed on 19 Jan 2018). 311 $a1-108-42042-7 320 $aIncludes bibliographical references and index. 330 $aTaxes 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. 606 $aTaxation$zPoland 606 $aTaxation$zRussia 606 $aTaxation$zUkraine 610 $aEconomics 610 $aPolitical Economy 610 $aTaxation 610 $aPublic Administration 610 $aEast European government 610 $aBureaucracy 610 $aPoland 610 $aRussia 610 $aRussians 610 $aUkraine 610 $aUkrainians 615 0$aTaxation 615 0$aTaxation 615 0$aTaxation 676 $a337.1/4209479 700 $aBerenson$b Marc Phineas$f1971-$0919552 801 0$bUkCbUP 801 1$bUkCbUP 906 $aBOOK 912 $a9910273487803321 996 $aTaxes and trust$92062499 997 $aUNINA