Taxes and Trust: From Coercion to Compliance in Poland, Russia, and Ukraine

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By Marc P. Berenson *06

Published Nov. 8, 2019

Taxes and Trust (Cambridge University Press) is the first book to focus on trust and taxes and to concentrate on tax-policy implementation in Poland, Russia, and Ukraine. It highlights the transitional Ukraine case and why that country differs from the coercive Russia and compliance-oriented Poland. Through more than fifteen years of qualitative research, the book emphasizes building and accumulating trust to move from a coercive to a compliant tax state.

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PAW's July/August 2025 issue cover, featuring a photo of people dressed in orange and black, marching in the P-rade, and the headline: Reunions, Back in Orange & Black.
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