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作者 Berenson, Marc Phineas, 1971- author
書名 Taxes and trust : from coercion to compliance in Poland, Russia and Ukraine / Marc P. Berenson
出版項 Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2018
國際標準書號 9781108420426 (Hardback)
國際標準號碼 40028146273
book jacket
館藏地 索書號 處理狀態 OPAC 訊息 條碼
 人文社會聯圖  HJ2599.57 .B474 2018    在架上    30650020076119
說明 xvi, 363 pages : illustrations ; 24 cm
text txt rdacontent
unmediated n rdamedia
volume nc rdacarrier
附註 Includes bibliographical references (pages 326-352) and index
"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"-- Provided by publisher
主題 Taxation -- Poland
Taxation -- Russia (Federation)
Taxation -- Ukraine
Fiscal policy -- Poland
Fiscal policy -- Russia (Federation)
Fiscal policy -- Ukraine
Taxation. fast (OCoLC)fst01143876
Poland. fast (OCoLC)fst01206891
Russia. fast (OCoLC)fst01207312
Ukraine. fast (OCoLC)fst01211738
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