Taxes and trust: from coercion to compliance in Poland, Russia and Ukraine
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| adam_text | Contents List of Figures List of Tables Acknowledgements 1 From a Coercive to a Modern Tax State 2 Trust and Post-communist Policy Implementation 3 4 5 page ix x xi 1 12 Reinterpreting History to Recreate the State: The Transformation of the Polish, Russian and Ukrainian State Bureaucracies in the 1990s and Today 56 Creating Post-communist Tax Regimes and Measuring Tax Compliance 96 Building Trust, Instilling Fear: Tax Administration Reform 137 6 Citizens, Subjects and Slackers and Paying Taxes 197 7 All Together? Lack of Trust in the Tax State Unifies Ukraine 229 8 Towards Greater Trust and Tax Compliance 253 Appendix I: Poland, Russia and Ukraine Taxpayer Compliance Attitudinal Surveys 2004-2015 and the Russian Tax Officials Survey 2011 271 Appendix II: Russian Public Officials Survey of Tax and Social Welfare Bureaucrats, 2011 292 Appendix III: Suggested Minimal Tax Compliance Levels for 2010-2015 Surveys 303 Appendix IV: Poland Taxpayer Compliance Attitudinal Surveys: Logit Analysis of Tax Compliance Attitudes 306 vii
viii Contents Appendix V: Russia Taxpayer Compliance Attitudinal Surveys: Logit Analysis of Tax Compliance Attitudes 309 Appendix VI: Ukraine Taxpayer Compliance Attitudinal Surveys: Logit Analysis of Tax Compliance Attitudes 312 Appendix VII: Ukraine Taxpayer Compliance Attitudinal Surveys ֊ By Region: Logit Analysis of Tax Compliance Attitudes 316 Bibliography Index 326 353
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Index 1989 revolutions aftermath, 25, 26, 46, 229 and state capacity, 3 and trust, 45, 253, 259 importance of, 2, 13 meaning of, 16 perceptions, 45 Poland, 17, 26, 56, 59, 72, 213, 244, 245, 260 Polish perception, 46, 245 1991 revolutions aftermath, 25, 229 and state capacity, 3 and trust, 45, 253, 259 importance of, 13 Lithuania, 76 meaning of, 16 perceptions, 45, 46, 245 putsch, 87 Russia, 253 Russian regret, 29 Ukraine, 51, 93 Abramovich, Roman, 170 Accounting Chamber (Ukraine), 93, 158, 183, 194 Accounts Chamber (Russia), 182, 183, 194 acquis communautaire, 109 administrative reform, 50-51, 56 and social networks, 24 Poland, 37, 51, 57, 60-63, 64-70, 185, 255 tax administration, 53, 137, 139, 161 Russia, 51, 73, 76-87 tax administration, 138, 140, 146 Ukraine, 39, 51, 87-94 tax administration, 138, 140, 156 administrative structures, 12, 13, 16, 23-24, 36, 41, 45, 47-48, 56, 58, 259 Albats, Yevgenia, 86 Alexeev, Michael, 101, 111, 133 Amnesty International, 171 Anna, Empress of Russia, 196 Appel, Hilary, 9, 105, 108, 109, 132-134 Arbitrazh Court (Russia), 167 Armenia, 4 Åslund, Anders, 7, 28, 88, 90, 154, 156, 157 attitudes. See Taxpayer Compliance Attitudinal Surveys Australia, 113 Austro-Hungarian Empire, 26, 32, 59-60, 61, 141 Azarov, Mykolą, 154-155, 172-174, 176 Azerbaijan, 76 Baer, Katherine, 145, 150, 188 Balcerowicz, Leszek, 46, 64 Baltic states, 3, 4, 65, 91, 107, See also Latvia, Lithuania Baranov, I.A., 80 Bardin, Vadim, 77 barter, 52, 119, 123, 126-127 Bastrykin, Aleksandr, 153 Belousov, Aleksandr, 83 Berenson, Marc P. and Freedom House, 176 and World Bank,
82 visit to Yakutsk, 84 Berezovsky, Boris, 152 Bergman, Marcelo, 9, 118 Beria, Lavrenty, 155 Bilous, Igor, 157 black market, 119, 123-125 blat, 74 Bosnia-Herzegovina, 4 Bovt, Georgy, 28 Bowen, Andrew, 151 Bratton, Michael, 12 Brazil, 93 Brezhnev, Leonid, 75, 84 Brezvin, Anatoliy, 155 British Know How Fund, 66 353
354 Index British Petroleum, 170 Brovkin, Vladimir, ЗО Browder, Bill, 170, 171 Brown, Archie, 74-76 Bukayev, Gennadiy, 144, 187 Bulgaria, 8, 108 Bunce, Valerie, 8, 35, 36, 46 bureaucracy. See ako civil service, tax administration and political parties, 16, 23, 51 and social networks, 24 and state capacity, 34-39, 255 and trust, 44, 47, 55, 265 capacity of, 49, 50, 53, 55 historical development of, 56-95 importance of, 7 Poland, 37, 51 fiscal administration personnel, 57 post-1989, 5,51,64-72 pre-1989, 59-63 size, 71 reform of, 2, 33, 254, 257, 259, 264-269 relation to society, 53 Russia, 37-38, 146 post-1991, 51 size, 80, 86 Soviet legacy, 72-76 Soviet-like, 58, 138 street-level, 2, 10, 11, 44, 45, 55, 237, 243, 259, 264, 265 Ukraine, 39 post-1991, 51 size, 94 Weberian, 10, 36, 39, 49, 56 importance of, 6 in new state capacity model, 40, 257 Poland, 51, 53, 59-62 tax administration, 137, 155, 162, 172, 179, 194-195, 264, 266 bureaucratic authoritarian state, 140 bureaucratic autonomy, 34-36, 37, 61, 74, 139, 141, 174, 179, 194 bureaucratic discretion, 37, 73, 89 tax administration, 53, 137, 139, 140, 154, 159-178 bureaucratic rationalism, 41, 47, 53, 56, 118, 132, 184, 253, 256, 258, 262, See also bureaucracy, Weberian Poland, 60 tax administration, 137, 138, 139, 147, 148, 182, 194-195,266 Bureaucratic Rationalism Poland, 60 Burnt By the Sun (Russia), 58 Business Environment and Enterprise Performance Survey (BEEPS), 121, 148 Cabinet of Ministers (Ukraine), 156, 157 Cadres Administration (Russia), 83 Campos, Nauro E, 7 Canada, 113 cash offsets. See tax offsets Catholicism,
25, 26, 29, 213, 229-231, 234,244-250 CBOS Public Opinion Centre (Poland), 57, 118, 123, 271 Central and East Europe. See aho specific countries consolidation of transition in, 16, 24, 244 EU assistance, 91 governance, 2-4, 8, 10, 12, 14, 24, 36 tax policy, 14, 96, 97, 102, 107, 108, 109, 132 Centre for Economic and Financial Research (CEFIR) (Russia), 148 Centre for Strategic Research (Russia), 78, 81 Centre for the Promotion of International Defence (Russia), 171 Chechnya, 28, 59, 171 Chief Department of Personnel Training (Russia). See Roskadry Chmielewski, Zdzisław, 60 Civic Chamber (Russia), 28 Civic Platform (PO) (Poland), 17-18, 68, 70 civil service, 3, 23, 49, 50, 255-256, See ako bureaucracy, tax administration Poland, 37, 51, 57, 59-63, 64-72, 188, 191 Russia, 38, 58, 73, 77, 80 Ukraine, 39, 88-90, 94, 263 Civil Service Act (Poland), 37, 51, 65-67, 70 Civil Service Council (Poland), 66 Civil Service reform law (Ukraine), 39 civil society, 34, 40, 41, 46, 75, 254 and religion, 29, 30, 244-250 Poland, 25, 34, 56-57, 212, 213 Russia, 18, 27-28, 72, 74, 95, 172 Soviet, 75 Ukraine, 23, 31-33, 90, 229, 233, 263 clientelism, 18, 22, 37, 51, 59 coercion, 2, 10-11, 13, 41, 43, 55, 201-203, 253-259, 270, See ako tax compliance, deterrence theory Poland, 207-213, 256
Index Russia, 19, 49, 53, 55, 166, 168, 172, 195, 196, 213-214, 253-263 Ukraine, 48, 49, 53, 154, 159, 172, 214-220,231-239, 262 Colombia, 93 command economy, 6, 36 Poland, 100 Russia, 102 taxes, 99 Commission for the Improvement of the Public Administration (Poland), 60 Communist Party (Polish People’s Republic), 36, 48, 61, 63, 67, 72, 95 Communist Party (Russia), 19, 58 Communist Party (Ukraine), 21, 22, 39, 93,104 Communist Party (USSR), 27, 30, 36, 48, 74, 99, 145 computers. See tax administration, technological resources Conrad,RobertR, 101, 111, 133 Constitutional Tribunal (Poland), 63 consumption taxes. See added tax (VAT) corporate income tax (CIT), 52, 110, See aho Taxpayer Compliance Attitudinal Surveys arrears in Poland, Russia and Ukraine, 114 collecting Poland, 141-143, 160-162 Russia, 162-172 Ukraine, 172-178 policy, 96-106 Poland, 96-98, 99-100 Russia, 96-98, 101-103 Ukraine, 16, 103-106 rates, perceptions of, 284 corruption, 4, 15, 253, See ako tax administration, structures, constraints on corruption anti-corruption measures, 160, 194, 266 perceptions of, 27, 183, 290,296 Poland, 5, 37, 212, 256 anti-corruption measures, 139 Russia, 30-31, 38, 86-87, 117, 140, 148, 183 anti-corruption measures, 77, 80, 81, 147 Tsarist Russia, 196 Soviet, 6 Ukraine, 21, 58, 87-88, 93, 94, 117, 155, 157, 175-176,216, 260 355 anti-corruption measures, 1, 90, 159, 175, 263 Corruption Poland, 70-71 Russia Tsarist Russia, 73 Soviet, 74, 76 Ukraine, 39 Czech Republic, 8, 17, 26, 66, 107 D’Anieri, Paul, 21, 32 Danilova, Elena, 133, 169, 190 Daunton, Martin, 50 De Haas, Ralph, 244
Deloitte Touche, 165 Democratic Alliance (Ukraine), 23 Democratic Left Alliance (SLD) (Poland), 17, 67-68 direct taxes, 96-97, 110, 130, See ako corporate income tax (CIT) personal income tax (PIT) Dubrovsky, Vladimir, 157, 174 Duda, Andrzej, 18 Duma (Russia), 19, 20, 38, 77, 79, 86, 131, 153, 208,214, 286 Dunlap, John, 75 Dybula, Michał, 67 Easter, Gerald M., 10, 100, 102, 107-109 Eastern Europe. See ako Central and Eastern Europe and specific countries governance, 2-і religion and, 25, 29, 249, 250 study of, 8, 9, 118 Ebrill, Liam, 117 Economic Expert Group (Russia), 116 economic growth and taxes, 127-131 and taxes collected Poland, 130 Russia, 130 Ukraine, 130 Ekiert, Grzegorz, 25 Electoral Action Solidarity (AWS) (Poland), 67 Elster, John, 24,46, 244 Employment Fund (Russia), 84 enterprise profit tax. See corporate income tax (CIT) entrepreneurial tax, 199 Ernst Young, 93, 165, 166, 170 EuroMaidan Revolution, 22, 23, 32, 94, 104, 105, 109, 157, 159, 174, 199, 204, 218, 233, 236, 260, 261, 262
356 Index European Bank for Reconstruction and Development (EBRD), 121, 148 European Commission, 68, 71, 109, 158 European Court of Human Rights, 171 European Union, 3, 5, 22, 39, 57, 64, 65, 68, 71, 90, 91, 97, 106-109, 114, 142, 176, 260, 269, See abo PHARE, TACIS Evans, Peter, 6, 14, 34 extractive capacity, 110 Gaddy, Clifford G., 126 Gaidar, Yegor, 77, 103 Galicia, 60 Gaman-Golutvina, Oxana V., 140 Ganev, Venelin, 50, 53 Gazeta Wyborcza (Poland), 64 Gazprom, 126, 170 Gdansk Institute for Market Reforms (Poland), 123 Gee, Robert W., 134 Gehlbach, Scott, 9, 102 Georgia, 4, 76 Germany. See also Prussian Empire Poland’s relationship with, 57 GfK market research group, 175 Gimpelson, Vladimir, 84, 85 Gintova, M.A., 82 glasnost, 35, 72, 74, 76, 84, 95 Golos, 171 Gongadze, Georgi, 155, 177 Gorbachev, Mikhail, 31, 35, 63, 72-76, 83-85 Gorodnichenko, Yuriy, 134 governance, 1-10, 12-55, 71-73, 80, 82, 87, 89, 90, 92, 95, 195, 196, 213, 244, 245, 249-252, 253-264 policy recommendations, 264-269 Graham, Jr., Thomas, 30 Greene, Samuel, 34 grey salaries. See black market Grindie, Merilee, 12 Gusinsky, Vladimir, 152 Fatherland (former Bloc Yulia Tymoshenko) (Ukraine), 22 Federal Committee for Tax Control (Russia), 146 Federal Security Service (FSB) (Russia), 78, 85, 167 Federal Tax Service (Russia), 48, 144, 146, 153, 163, 164, 165, 169, 171, 188 federalism, 84, 253, 257 fiscal, 9, 38 Russia, 6, 8, 28, 38, 83, 103, 257 Soviet, 84 Federation Council (Russia), 19, 38, 77, 286 Fedoseeva, N.N., 80 fiscal sociology, 50, 53 Fish, M. Steven, 8, 19 flat tax. See also entrepreneurial tax,
personal income tax (PIT) Central and East Europe, 107, 132 IMF, 108 Russia, 97, 98, 101, 103, 121, 124-125, 132-133, 170, 199 Hale, Henry, 20, 22 Ukraine, 97, 98, 103, 105, 121, 132, Hardin, Russell, 42, 261 199 Havrylyshyn, Oleh, 117 foreign assistance. See tax assistance, Hellman, Joel S., 24, 46 international Hermitage Capital Management, 170-171 former Soviet Union. See also specific Higher School of Economics (Russia), 80 countries Highfield, Richard, 145, 150, 188 European Union and, 91 Hilderbrand, Mary, 12 governance, 2-А, 12, 14, 18, 24, 37, historical legacies, 5, 24, 33, 37, 46-17, 39 50, 52, 56, 58, 59, 94-95, 138, 253, religion and, 25, 244 259 study of, 8, 9, 118 communist, 259 tax policy, 97, 102, 154 Poland, 16, 37, 51, 57, 59-63, 64, 71, Fortin, Jessica, 4 72, 181 Fradkov, Mikhail, 79, 80, 145 Russia, 30, 56, 72-76, 84, 95 Franklin, Jennifer L-, 117, 163 Ukraine, 56, 58, 90, 229 Freedom House, 20, 32, 37, 38, 176 historical reference points, 56, 57, 139, Freedom Union (UW) (Poland), 67 194-195, 257, 259, 264, 269 Friedrich Ebert Foundation (Germany), in new state capacity model, 41,47-50 171 policy recommendations, 265 Fritz, Verena, 21, 91, 105, 176 Ukraine, 58 Fukuyama, Francis, 43, 111 Hosking, Geoffrey, 25
Index Hungary, 8, 17, 25, 65, 66, 107 Huntington, Samuel P., 14, 15, 16 Huskey, Eugene, 84 Ickes, Barry W., 99, 126, 137 InDem Foundation (Russia), 86 indirect taxes, 96-98, 107, See aho value-added tax (VAT) Institute for the Economy in Transition (Russia), 103 Institute of Public Affairs (Poland), 71 International Monetary Fund (IMF), 33, 99, 106-108, 113-114,117, 132-133, 134, 144, 145, 147, 150, 159, 263 International Tax and Investment Centre (ITIC), 146, 150, 152, 166 Investigative Committee of the Russian Federation, 152-153 Itrich-Drabarek, Jolanta, 69 Iuzhanina, Nina, 106, 125 Ivan III, 74 Ivan IV, 74 Ivanova, Anna, 134 izby skarbowe. See tax chambers (Poland) Janik, Krzystztof, 71 Johnson, Chalmers, 14, 34 Jones Luong, Pauline, 102 Kacprowicz, Grażyna, 62 Kaczyński, Lech, 17, 57 Kaliberda, Aleksander, 123 Kamiński, Antoni, 68, 183, 191 Kasyanov, Mikhail, 116 Kaufman, Daniel, 123 Keen, Michael, 134 KGB. See Federal Security Service (FSB) (Russia) Khabrieva, T.Ya., 78 Kharkhordin, Oleg, 245 Khodorkovsky, Mikhail, 164, 170 Khryshtanovskaya, Olga, 79, 85, 86 Kireev, Oleksandr, 155 Kiriyenko, Sergey, 78 Kitschelt, Herbert, 8, 16-17, 18 Klemm, Alexander, 134 Klitschko, Vitaly, 22 Klymenko, Oleksandr, 157 Kochanowicz, Jacek, 36, 59, 61 Kohli, Atul, 6, 15, 16 Kolarska-Bobińska, Lena, 26 Koliushko, Ihor, 88, 89 Kommersant-Daily, 79 357 Komorowski, Bronislaw, 17, 208 kompromot, 84 Konrad Adenauer Foundation (Germany), 171 Kotkin, Stephen, 21 Kotsonis, Yanni, 9, 196, 268 Krajowa Szkoła Administracji Publicznej (Poland’s State School of Public Administration), 65, 67-68
Kravchenko, Yuri, 155, 173 Kremlin, 19, 20,28, 38, 58, 83, 85, 164, 170, 172 Kuchins, Andrew, 20 Kuchma, Leonid, 21,22, 32, 39, 88, 92-93, 154-156, 174, 176-177, 260 Kuchmagate, 260 Kudrin, Alexei, 168 Kukhta, Pavlo, 159 Kuzio, Taras, 90 Kwaśniewski, Aleksander, 17, 208 Kyiv Post, 260 Lane, David, 74 language and tax compliance, 250-252 Latin America, 45, 118 Latvia, 132 Law and Justice (PiS) (Poland), 17, 18, 37, 57, 70 Law of the Urals Division, the Russian Academy of Sciences’, 83 Lebedev, Alexander, 171 Ledeneva, Alena, 43 Ledyaev, Valeri G., 139, 140 legacies. See historical legacies legitimacy, 13, 40 and trust, 40, 42 measuring, 220 of the transition, 259 Polish People’s Republic, 63 Soviet, 35, 76 state’s, 27, 44, 220, 227, 259 tax authority’s, 43 Lenin, Vladimir, 75 Levi, Margaret, 43-44, 53, 203-205, 218 Levitsky, Steven, 21 Lewin, Moshe, 74, 75 Iieberman, Evan, 97, 98, 110 Linz, Juan, 25, 29, 30, 244, 245 Iithuania, 76, 132 loans for shares (Russia), 27 Logunov, A.B., 81 Lough, John, 226 lustration law (Ukraine), 94 Lutsenko, Yuriy, 158
358 Index Magnitsky, Sergei, 171 Main Audit Administration of the President (Russia), 190 Main Division of Tax Investigations (Russia), 149 managed democracy, 28 Mann, Michael, 6, 36, 139 Marcinkiewicz, Kazimierz, 70 Martin, Isaac William, 50 Martinez-Vazquez, Jorge, 117, 134, 151 Marxism Leninism, 75 McFaul, Michael, 18 McNab, Robert M., 117, 151 Medvedev, Dmitry, 153, 208, 213, 214 Memorial (Russia), 171 Michnik, Adam, 64 Migdal, Joel, 6, 13, 14, 23, 24 Milanov, Valentin B., 134 Mill, John Stuart, 5 Millar, James R., 29 MIMIC method, 123 mineral extraction tax (MET), 101 Ministry of Economic Development and Trade (Russia), 81, 82, 116, 148 Ministry of Economy (Ukraine), 125 Ministry of Finance (Poland), 48, 64, 113, 130, 141, 144, 161, 162, 180, 181-182, 185, 186, 190 Ministry of Finance (Russia), 79, 81, 116, 117, 144, 146, 169 Ministry of Finance (Ukraine), 106, 154, 155-157 Ministry of Finance (USSR), 99, 144 Ministry of Interior (Russia), 151, 153 Ministry of Interior (Ukraine), 159 Ministry of Revenues and Dues (Ukraine), 158 Ministry of Taxes and Dues (Russia), 48, 79, 144, 145, 146, 150, 182, 187 Ministry of the Treasury (Poland), 141 model transference, 10, 32, 38, 54, 56, 72, 94-95, 139, 259 Monitoring Administration (Russia), 83 Movchan, Andrei, 193 multipurpose centres for state and municipal services (MFSCs) (Russia), 81, 82 Murrell, Peter, 7 Mylovanov, Tymofei, 33 Naczelny Sąd Administracyjny (Poland’s Chief Administrative Court, or NSA), 61, 63, 143 Najwyższa Izba Kontroli (Poland’s Supreme Audit Chamber, or NIK), 48, 63, 68-69,71,93, 130, 142-143, 160, 162,
178-187, 191, 194, 266 Najwyższy Trybunał Administracyjny (Poland’s Supreme Administrative Tribunal), 61 Nasirov, Roman, 157, 159 National Anti-Corruption Bureau (Ukraine), 33 National Bank of Ukraine, 91 National Commission on Fiscal Reform (Ukraine), 156 National Patrol Force (Ukraine), 45, 263 National Security Defence (Ukraine), 89,92 nationality and tax compliance, 250-252 natural resource extractment tax (NDPI), 101 neo-liberal reforms, 7, 8 Netherlands, 158 New Public Management, 81 Nicholas II, 99 Nikolova, Elena, 244 Nozdrachev, A.F., 78 Nunberg, Barbara, 36, 37, 38, 62 Odling-Smee, John, 108 Offe, Claus, 24, 46, 244 Office of Ombudsman (Poland), 63 Office of the Civil Service (Poland), 65 Oleinik, Anton, 137, 139 oligarchs Russia, 19,27, 77, 170, 171 Ukraine, 21, 23, 31, 32, 39, 58, 88, 104 Olszewski, Jan, 65 Orange Revolution, 22, 32, 89, 91, 92, 154, 155, 156, 159, 174, 175, 177, 199, 204, 216, 217, 226, 233, 260, 262 Organisation for Economic Co-operation and Development (OECD), 33, 65, 73, 107, 110, 113-114, 152,263, See aho SIGMA Our Ukraine Bloc, 22 Paradowska, Janina, 68 Parliamentary Committee on Taxation and Customs Policy (Ukraine), 106, 125 Party of Regions (Ukraine), 22 Pastwa, Jan, 69 patrimonialism, 17, 18, 20, 32, 51, 58, 59, 138 Pavilonis, Peter, 84
Index PBS DDG Market Research firm (Poland), 118,271 perestroika, 35, 74-76 personal income tax (PIT), 52, 96, 108, 110, See aho Taxpayer Compliance Attitudinal Surveys arrears in Poland, Russia and Ukraine, 114 collecting Poland, 141-143, 160-162, 181, 184 Russia, 167, 170 Ukraine, 125 flat tax in Russia, 124, 132-133 number of taxpayers in Poland, Russia and Ukraine, 98 policy Poland, 96-98, 99-100 Russia, 96-98, 101-103 Ukraine, 96-98, 103-106 rates, perceptions of, 135, 282, 284 Peter I, 74, 77, 85 Peter, Klara S., 134 Petrov, Nikolay, 28, 83 Petru, Ryszard Jerzy, 67 PHARE (European Union), 65, 91, 106 plan. See tax collection, target-based Poland. See abo individual topic, institution or organization Chief Administrative Court. See Naczelny Sąd Admìnbtracyjny choice of Europe, 57 communist state. See Polish People’s Republic elections, 17-18, 37 Germany, relationship with, 57 inter-war period, 51, 56, 59-63, 71, 72, 94-95, 138, 141, 143, 194, See abo Second Republic (Poland) joining the European Union, 64 martial law, 63 parliament. See Sejm partition of, 59, 60 political party system, 17, 18, 66, 72, 359 Polish People’s Republic (Pobka Rzeczpospolita Ludowa, or PRL), 34, 59, 64, 106,213, 244 Politburo (Soviet Union), 75, 85 political parties and state capacity, 14-23, 40, 49, 95, 253, 255-257 Poland, 51, 66-68, 70, 91, 95 Russia, 58 Ukraine, 93, 261 political party system, 17, 18, 20, 66, 72, 212 POLTAX information system (Poland), 181, 185, 186 popiwek (Poland), 100 Popov, Vladimir, 7, 130 Poroshenko, Petro, 1, 22, 94, 171, 208, 218, 236, 237, 241-243, 260, 265 post-
Soviet states, 5, 6, 8, 19, 30, 57, 76, 87, 88, 118, 259, 265, 270, See abo specific countries power vertical, 38, 83, 140, 257 Preuss, Ulrich K., 24, 46, 244 Price Waterhouse Coopers, 165 privatization, 8, 27, 80, 102, 176 Procuracy (Ukraine), 183 profits tax. See corporate income tax (CIT) Prussian Empire, 26, 59 Pryadilnikov, Mikhail, 133, 169, 190 Przeworski, Adam, 7 Przybyła, Marcin, 67 public administration. See bureaucracy, civil service and tax administration Public Officials’ Survey (Russia), 35, 49, 54, 86, 101, 140, 163, 164, 183, 190, 192, 254, 271-291 Public Opinion Foundation (FOM) (Russia), 119, 271,292 Putin, Vladimir, 18-20, 27-28, 30-31, 34, 38, 51, 57-58, 72, 73, 78-80, 95, 103, 104, 108, 140, 146, 150, 152, 153, 169, 170, 171, 186, 196, 199, 208,214, 227, 256,257 Putnam, Robert, 25, 29, 75 212 social security. See Zakład Ubezpieczeń Społecznych State School of Public Administration. See Krajowa Szkoła Adminbtraqi Publicznej Supreme Administrative Tribunal. See Najwyższy Trybunał Administracyjny Supreme Audit Chamber. See Najwyższa Izba Kontroli Polish Peasant Party (PSL), 66-68 quasi-voluntary compliance, 197-198, 203-205, 207-218, 227 Rauch, James, 6 Razumkov Centre for Economic and Political Studies (Ukraine), 89, 92, 105, 119, 156, 271 Reanimation Package of Reforms Coalition (Ukraine), 33, 159 religion and tax compliance, 244-250
360 Index Remington, Thomas, 19 rent-seeking, 18, 21, 24, 27 Roeder, Philip, 8, 35 Rokita, Jan, 68 Romanov dynasty, 74 Roskadry (Russia’s Chief Department of Personnel Training), 77 Ross, Cameron, 74 Roth, Jeffrey A., 120 Rothstein, Bo, 42,44 Russia. See abo individual topic, institution or organization elections, 19, 20, 27, 28 federal districts (okrugi), 38, 83, 85, 145, 149 parliament. See Duma and Federation Council political party system, 18, 20 Soviet nostalgia, 58 State Service Law, 38, 77 Tsarist Russia, 73 tax collection, 99, 196,268 Russian Academy of Sciences, 79, 83, 85, 124 Russian Academy of State Service (RAGS), 48 Russian Empire, 9, 26, 59 Russian Tax Officials’ Survey. See Public Officials’ Survey (Russia) Russian Union of Industrialists and Entrepreneurs (RSPP), 116 Russian-Chechen Friendship Society, 171 Ryavec, Karl, 74 Rywingate, 71 Sachs, Jeffrey, 7, 29 Sakha-Yakutia, 84 sales taxes. See Value-Added Tax (VAT) Satarov, Georgy, 86 Schliefer, Andrei, 9 Schnieder, Friedrich, 125 Scholz, John T, 120 Schumpeter, Joseph, 50 Second Republic (Poland), 56, 59, 64, 72, 141 Sejm (Poland), 63, 65, 66, 68, 71, 131, 141, 208, 286 Semchenko, Olga, 178 Shatalov, Sergei, 124 Shatrov, Mikhail, 75 Shavalyuk, Lyubomyr, 266 Sherman, Richard, 53 Shevtsova, Tatyana, 163, 165 Shlapentokh, Vladimir, 87 Shleifer, Andrei, 102, 103, 126 shock therapy, 7, 8, 46, 58, 91 Shokhin, Aleksandr, 79 Sibneft, 170 SIGMA (OECD), 66 siloviki (Russia), 85 Skocpol, Theda, 6, 12, 13 Slavic Orthodoxy, 25, 29, 30, 229-231, 244-250 Slemrod, Joel, 99, 137, 201 Slovakia, 108 Slovenia, 107 Sobchak,
Anatoly, 171 Sobchak, Ksenia, 171 social capital, 42,43, 259 social security contributions Poland, 100, 124 Russia, 133 Ukraine, 104 Sociology Institute, Russian Academy of Sciences, 79, 85, 124 Solidarity, 17, 63, 67, 95, 245 Solnick, Steven, 8, 35, 76 Solonenko, Iryna, 226 Soviet Union, 9, 35, 36, 52, 140 Stalin, Joseph, 58, 75-76, 155 Stanovaya, Tatiana, 153 state capacity, 3-5, 6, 12-55, 56, 97, 98, 110, 111, 139,216,253 and political parties, 255-257 and state-society relations, 256 and structures, 256-257 and Ukraine, 260-263 coercion to trust, 258 new model of, 40, 257-260 policy recommendations, 264-269 testing theories of, 255-257 State Customs Service (Ukraine), 156, 157 State Fiscal Service (Ukraine), 94, 113, 116, 158, 159, 262,263 State Officials Act, 1982 (Poland), 62 State Property Fund (Ukraine), 91 State Service (Russia), 73, 189, 191, 301 state socialism, 99, 160 State Statistics Service (Russia), 86, 113 State Tax Administration, State Tax Service (STA, STS) (Russia), 126, 133, 144-153, See ако tax administration State Tax Administration, State Tax Service (STA, STS) (Ukraine), 48, 114, 178, 216, See aho tax administration state building, 59, 64, 110 state-society relations, 2, 6, 14, 24, 25-34, 46, 244, 253
Index and religion, 246 and state capacity, 5,40,47, 58, 255, 256, 257 Poland, 25-26, 57, 59, 72 Russia, 27-31, 72 Ukraine, 31-33, 229, 236, 246 Stepan, Alfred, 25, 29, 30, 244, 245 Stepanyan, Vahram, 133 Stoner, Kathryn, 8 substantive effects, explained, 209, 210 Suchocka, Hanna, 65 Suleiman, Ezra, 65, 66 Supreme Administrative Tribunal (Najwyższy Trybunał Administracyjny), 61 Supreme Audit Chamber. See Najwyższa Izba Kontroli (NIK) (Poland) Sutch, Helen, 67 Sweden, 113 Szczęsna, Joanna, 162 Szklarski, Bohdan, 26 Sztompka, Piotr, 42 Table of Ranks, 77, 85 TACIS (European Union), 91 Tanzi, Vito, 99, 106-107 tax administration, 23, 49, 53, 98, 137-196, 264 bureaucratic rationalism in, 139 empowerment of, 139-140 historical references, 138, 159 policy recommendations, 265 human resources, 39, 41,49, 53, 138, 139, 156, 188-195, 256-257, 258, 264, 269 policy recommendations, 267-268 Poland, 137-138, 139, 141-143, 160-162, 178-180, 181-182, 184-186, 188-189, 190-191, 193, 194-195 size, 71 policy recommendations, 264-269 Russia, 49, 137-138, 144-153, 162-172, 178, 180, 182-183, 184, 186-187, 188, 189-190, 191, 192, 193, 194-195 Soviet, 99 structures, 49, 138, 139, 159, 194, 195, 264, 269 and state capacity, 256-257 constraints on corruption, 178-184 policy recommendations, 266 technological resources, 41,49, 53, 138, 184-187, 256-257, 258, 264, 269 361 policy recommendations, 267-268 Ukraine, 105, 137-138, 153-159, 172-178, 180, 183, 184, 187, 188-189, 192-193, 194-195 USSR, 144 work philosophy, 47, 49, 53, 138, 149, 178, 194-195, 201, 264,269 Tax Administration Modernisation
Project (TAMP) Russia, 107, 146, 147-149 Ukraine, 107, 158, 177 tax administrative structures, 55 tax amnesties, 86, 117, 133, 170 tax arrears Australia, Canada and United States, 113 Central and Eastern Europe, 108 measuring, 111 Poland, 52, 109, 113-116, 125, 127-131, 180, 181, 182 Russia, 52, 102, 109, 113, 125, 127-131, 148, 180, 256 Ukraine, 109, 113, 125, 127-131 tax assistance international, 106-109 tax audit offices (Poland), 141-143, 150, 162, 181, 185, 189, 194,255 tax chambers (Poland), 141-143, 161-162, 179, 180, 181-182, 183, 185, 188, 191,255 Tax Code Russia, 107, 108, 133, 164, 167, 181 Ukraine, 105 tax collection and tax rates, 132-135 as a percent of GDP, 110, 111, 134 ideal measure of, 111 Poland, 160-162, 178 prior experiences, 54, 206, 219-224, 239-243 Russia, 117, 162-172, 178 political use of, 170-172 target-based, 68, 80, 108, 118, 138, 144, 147, 148, 149, 152, 160, 162-165, 169, 170, 172-174, 195, 196, 201, 256,257, 268-269 theoretically, 8 Ukraine, 117, 172-178 political use of, 176-177 tax compliance, 1, 3, 5, 9, 10,48, 52-54, 95, 96, 118-121, 137, 197-228, 253, 261,266 and language, 250-252 and religion, 244-250
362 Index tax compliance {cont.) attitudes, 134, 203, See aho Taxpayer Compliance Attitudinal Surveys individuals vs. businesses, 218 deterrence theory, 197-198, 201-202, 207-228 individual-level data, 118-121 measuring, 109-111, 118-121 Poland, 2, 18 policy recommendations, 264-269 Russia, 2, 114, 134, 147, 149 testing theories of, 135, 207-228, 229-252 control variables, 209, 219-220 Ukraine, 2, 225-226, 229-252 tax effort. See tax collection, as a percent of GDP tax evasion, 27, 126, 134, 158, 164, 165, 170, 190, 202, 228, 276, 280 tax offices (Poland), 141-143, 160-162, 179, 181, 191,255 Tax Officials’ Survey. See Public Officials’ Survey (Russia) tax offsets Russia, 116-117 Ukraine, 116-117 tax on goods and services. See value-added tax (VAT) tax police, 2, 149, 187 Russia, 149-153 Ukraine, 158-159 tax rates. See tax regime and tax collection, 132-135 tax reforms Ukraine, 106 tax regime Poland, 99-100 Russia, 101-103 Ukraine, 103-106 tax structure. See tax regime taxes and economic growth, 127-131 soviet, 14, 96, 99 state socialism, 99 Taxpayer Compliance Attitudinal Surveys, 34, 49, 52, 54, 118-121, 132, 134-135, 197-228, 254, 259, 262, 271-291,303-305 and language, 250-252 and nationality, 250-252 and religion, 246-250 central Ukraine, 231-233, 235, 236-238, 239-243 Crimea, 231-233, 235, 238-242 Donbas, 231-236, 239-243 eastern Ukraine, 231-236, 239-243 Poland, 71, 118-121, 197-208, 209-213, 218-224, 226-228 Russia, 87, 118-121, 197-208, 213-214, 218-224, 226-228 southern Ukraine, 231-233, 235, 236-238, 239-243 Ukraine, 93, 118-121, 197-208, 214-224,226-228,229-252
western Ukraine, 231-236, 239-243, 246-250 Teriokhin, Serhyi, 104 Third Rome Investment Fund, 193 Tikhomirov, Yu.A., 78 Tilly, Charles, 13 Tocqueville, Alexis de, 75 Torres-Bartyzel, Claudia, 62 Transparency International, 31, 39, 71, 86, 93, 171 Treisman, Daniel, 9, 102, 103, 126 Trenin, Dmitri, 27 trust, 2, 10, 34, 54-55, 203-205, 253-269 in bureaucrats, 302 and new model for state capacity, 40-47 and religion, 244-250 definition, 42 in bureaucrats, 288 in government, 287, 289 in the courts, 288 in the parliament, 286 in the police, 288 in the premier, 287 in the president, 286 in the procuracy, 287 in the regional administration, 289 in the state, 42, 289, 290 versus social capital, 42 Poland, 54, 94, 195, 258,260 policy recommendations, 264-269 post-communist, 25 Public Officials’ Survey (Russia), 86 Russia, 54, 78, 87, 94, 137, 172, 195, 256, 258 Soviet Union, 25 testing with the Taxpayer Compliance Attitudinal Surveys, 197-218, 226-228, 229-252 Ukraine, 2, 51, 53, 54, 88, 94, 137, 156, 174, 178, 195, 226, 258, 260-263 Ukraine regions, 229-252 turnover tax, 97, 144, 161 Tyler, Tom, 220-224, 239-243 Tymoshchuk, Viktor, 88, 89
363 Index Tymosbenko, Yulia, 22, 175, 216 Tyumen Oil Company (TNK-BP), 170 Ukraine. See abo individual topic, institution or organization and state capacity puzzle, 260-263 bureaucratic welfare state, 56, 58, 138 central, 231-233, 235, 236-238, 239-242, 243 Crimea, 33, 54, 231-233, 235, 238-242, 243, 260, 263 annexation of, 58, 83 Donbas, 103, 231-236, 238, 239-242, 243, 260 eastern, 231-236, 239-242, 243 elections, 21, 22 independence of, 90 language, 250-252 nationality, 250-252 parliament. See Verkhovna Rada (Ukraine) police force (new). See National Patrol Police (Ukraine) southern, 231-233, 235, 236-238, 239-242, 243 Ukrainian SSR, creation of, 90 western, 32, 231-236, 239-243, 246-250 Ukrainian Democratic Allianace for Reform (UDAR), 22 Ukrainian Week, 136 United Russia party, 20 United States (USA), 111, 113, 152 unofficial economy. See black market urzędy kontroli skarbonie. See tax audit offices (Poland) urzędy skarbowe. See tax offices (Poland) US Agency for International Development, 7, 33 US Treasury, 145, 147, 149 value-added tax (VAT), 52, 96, 107, 110, See ако Taxpayer Compliance Attitudinal Surveys arrears in Poland, Russia and Ukraine, 114, 130 collecting Poland, 160-162, 181, 191 Russia, 116, 170, 183 Ukraine, 155, 157, 158, 175, 176 policy Poland, 96-98, 99-100, 107 Russia, 96-98, 101-103 Ukraine, 96-98, 103-106 rates, perceptions of, 282,285 Vedomosti (Russia), 79 veksels, 126 Verkhovna Rada (Ukraine), 21, 22, 33, 58, 90, 92, 104-106, 125, 131, 263, 286 Viktorov, Sergei, 77 VimpelCom, 171 Way, Lucan A., 21 Weber, Max, 14, 30, 36, 139, 245 Weberian
bureaucracy. See bureaucracy, Weberian Weinthal, Erika, 102 West, ‘The’, 33, 57, 91, 233, 260, 269, 270 White, Stephen, 85 Whitmore, Brian, 20 Wiatr, Jerzy, 62 Wilson, James Q., 41 Witte, Arm Dryden, 120 Wojciechowicz, Jacek, 67 Woodruff, David, 126, 127 work philosophy, 41, 58, 257, 258, See abo tax administration, work philosophy policy recommendations, 268-269 Working Centre for Economic Reforms (Russia), 124 World Bank, 3, 4, 5, 7, 33, 73, 81, 88, 106, 113, 116, 121, 146, 147-149, 158, See also Tax Administration Modernisation Project (TAMP) government effectiveness indicators, 3 Yanukovych, Viktor, 22, 33, 39, 93-94, 105-106, 154-158, 176, 178, 189, 195, 208, 218, 233-243, 260, 263 Yatsenyuk, Arseniy, 94 Yekelchyk, Serhy, 32 Yeltsin, Boris, 18-20, 27, 31, 51, 57-58, 72, 76-77, 83, 84, 95, 101, 257 Yereshenko, Fyodor, 155 Yew, Bee K., 134 Yukos, 164, 165, 170 Yushchenko, Viktor, 22, 32, 39, 88-89, 92, 93, 155-156, 159, 173, 178, 192, 208, 233-243 Zakład Ubezpieczeń Społecznych (Poland’s social security system or ZUS), 100, 124, 142, 283 Zhurzhiy, Andrei V, 106 Zyuganov, Gennadiy, 19, 58 „ Bayerische Staatsbibliothek München
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| any_adam_object | 1 |
| author | Berenson, Marc Phineas 1971- |
| author_GND | (DE-588)1159672857 |
| author_facet | Berenson, Marc Phineas 1971- |
| author_role | aut |
| author_sort | Berenson, Marc Phineas 1971- |
| author_variant | m p b mp mpb |
| building | Verbundindex |
| bvnumber | BV045165564 |
| ctrlnum | (OCoLC)1284784070 (DE-599)BVBBV045165564 |
| format | Thesis Book |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Russland (DE-588)4076899-5 gnd Polen (DE-588)4046496-9 gnd Ukraine (DE-588)4061496-7 gnd |
| geographic_facet | Russland Polen Ukraine |
| id | DE-604.BV045165564 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:10:30Z |
| institution | BVB |
| isbn | 9781108420426 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030554971 |
| oclc_num | 1284784070 |
| open_access_boolean | |
| owner | DE-M382 DE-12 |
| owner_facet | DE-M382 DE-12 |
| physical | xvi, 363 Seiten 9 Diagramme (schwarz-weiß) |
| publishDate | 2018 |
| publishDateSearch | 2018 |
| publishDateSort | 2018 |
| publisher | Cambridge University Press |
| record_format | marc |
| spelling | Berenson, Marc Phineas 1971- Verfasser (DE-588)1159672857 aut Re-creating the state Taxes and trust from coercion to compliance in Poland, Russia and Ukraine Marc P. Berenson (King's College London) Re-creating the state - governance and power in Poland and Russia Cambridge Cambridge University Press [2018] © 2018 xvi, 363 Seiten 9 Diagramme (schwarz-weiß) txt rdacontent n rdamedia nc rdacarrier Dissertation Princeton University 2006 geht aus einer Dissertation hervor Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Steuerzahler (DE-588)4183238-3 gnd rswk-swf Russland (DE-588)4076899-5 gnd rswk-swf Polen (DE-588)4046496-9 gnd rswk-swf Ukraine (DE-588)4061496-7 gnd rswk-swf Taxation / Poland Taxation / Russia (Federation) Taxation / Ukraine Fiscal policy / Poland Fiscal policy / Russia (Federation) Fiscal policy / Ukraine Taxation Poland Russia Ukraine (DE-588)4113937-9 Hochschulschrift gnd-content Polen (DE-588)4046496-9 g Ukraine (DE-588)4061496-7 g Russland (DE-588)4076899-5 g Steuerzahler (DE-588)4183238-3 s Steuer (DE-588)4057399-0 s Steuerpolitik (DE-588)4057447-7 s DE-604 Erscheint auch als Online-Ausgabe 978-1-108-33358-0 Digitalisierung BSB München - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030554971&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung BSB München - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030554971&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Literaturverzeichnis Digitalisierung BSB München - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030554971&sequence=000005&line_number=0003&func_code=DB_RECORDS&service_type=MEDIA Register // Gemischte Register |
| spellingShingle | Berenson, Marc Phineas 1971- Taxes and trust from coercion to compliance in Poland, Russia and Ukraine Steuerpolitik (DE-588)4057447-7 gnd Steuer (DE-588)4057399-0 gnd Steuerzahler (DE-588)4183238-3 gnd |
| subject_GND | (DE-588)4057447-7 (DE-588)4057399-0 (DE-588)4183238-3 (DE-588)4076899-5 (DE-588)4046496-9 (DE-588)4061496-7 (DE-588)4113937-9 |
| title | Taxes and trust from coercion to compliance in Poland, Russia and Ukraine |
| title_alt | Re-creating the state Re-creating the state - governance and power in Poland and Russia |
| title_auth | Taxes and trust from coercion to compliance in Poland, Russia and Ukraine |
| title_exact_search | Taxes and trust from coercion to compliance in Poland, Russia and Ukraine |
| title_full | Taxes and trust from coercion to compliance in Poland, Russia and Ukraine Marc P. Berenson (King's College London) |
| title_fullStr | Taxes and trust from coercion to compliance in Poland, Russia and Ukraine Marc P. Berenson (King's College London) |
| title_full_unstemmed | Taxes and trust from coercion to compliance in Poland, Russia and Ukraine Marc P. Berenson (King's College London) |
| title_short | Taxes and trust |
| title_sort | taxes and trust from coercion to compliance in poland russia and ukraine |
| title_sub | from coercion to compliance in Poland, Russia and Ukraine |
| topic | Steuerpolitik (DE-588)4057447-7 gnd Steuer (DE-588)4057399-0 gnd Steuerzahler (DE-588)4183238-3 gnd |
| topic_facet | Steuerpolitik Steuer Steuerzahler Russland Polen Ukraine Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030554971&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030554971&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030554971&sequence=000005&line_number=0003&func_code=DB_RECORDS&service_type=MEDIA |
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