Marc P. Berenson is a senior lecturer at King's Russia Institute, King's College London. He has undertaken consultancy work for the World Bank in Russia and the Organisation for Economic Co-operation and Development (OECD) Tax and Development Programme. After receiving his B.A. from Harvard University, Massachusetts, he founded and directed the 'Law in Action' program for Freedom House in Ukraine, before receiving his Ph.D. in Political Science from Princeton University, New Jersey, in 2006.
Inhaltsangabe
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.
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.
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