Dr Marc P Berenson from the King’s Russia Institute (School of Politics & Economics, King’s College London) has published a new book titled Taxes and Trust: From Coercion to Compliance in Poland, Russia and Ukraine.
This book examines how tax policy is implemented ‘on the ground’ in Poland, Russia and Ukraine. More specifically, it highlights the nuances of the transitional 'Ukraine case’ and explains precisely how and why this borderland country differs from the more ideal-types exemplified by coercive Russia and compliance-oriented Poland.
Through nine bespoke taxpayer surveys, an unprecedented bureaucrat 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 and to those who study Russia and Eastern Europe.
This book demonstrates how trust can be put at the centre of policy implementation, as well as includes qualitative and quantitative research that provides innovative and recent information on key components of post-Communist governance. This book also compares state bureaucracies in three different countries, which shows what the precise ingredients are for building a capable state.
Please join us in congratulating Dr Berenson on this incredible accomplishment! We look forward to reading his book. You can read more about Dr Berenson’s book on the Cambridge University Press website.