000			02121nam a2200373 i 4500
001			CR9781108333580
003			UkCbUP
005			20240508141515.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			170329s2018||||enk o ||1 0|eng|d
020			_a9781108333580 (ebook)
020			_z9781108420426 (hardback)
020			_z9781108430098 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
043			_ae-pl--- _ae-ur--- _ae-un---
050		4	_aHJ2808 _b.B47 2018
082	0	4	_a337.1/4209479 _223
100	1		_aBerenson, Marc Phineas, _d1971- _eauthor.
245	1	0	_aTaxes and trust : _bfrom coercion to compliance in Poland, Russia and Ukraine / _cMarc P. Berenson.
264		1	_aCambridge : _bCambridge University Press, _c2018.
300			_a1 online resource (xvi, 363 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
500			_aTitle from publisher's bibliographic system (viewed on 19 Jan 2018).
506			_aOpen Access title.
520			_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.
650		0	_aTaxation _zPoland.
650		0	_aTaxation _zRussia.
650		0	_aTaxation _zUkraine.
776	0	8	_iPrint version: _z9781108420426
856	4	0	_uhttps://doi.org/10.1017/9781108333580
999			_c38591 _d38591