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Taxes and Trust

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ISBN: 9781108420426 9781108333580 Year: DOI: 10.1017/9781108333580 Language: English
Publisher: Cambridge University Press Grant: Knowledge Unlatched - 101744
Subject: Economics
Added to DOAB on : 2018-06-10 11:01:53
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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 eight bespoke taxpayer surveys, an unprecedented survey of bureaucrats and more than fifteen years of qualitative research, it emphasizes the building and accumulation of trust in the transition from a coercive tax state to a compliant one. The content of the book will appeal to students and scholars of taxation worldwide and to those who study Russia and Eastern Europe.

The power of standards

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ISBN: 9781108759038 Year: DOI: 10.1017/9781108759038 Language: English
Publisher: Cambridge University Press Grant: Schweizerischer Nationalfonds zur Förderung der Wissenschaftlichen Forschung - 10BP12_185566
Subject: Political Science
Added to DOAB on : 2020-09-01 00:07:56
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Standards often remain unseen, yet they play a fundamental part in the organisation of contemporary capitalism and society at large. What form of power do they epitomise? Why have they become so prominent? Are they set to be as important for the globalisation of services as for manufactured goods? Graz draws on international political economy and cognate fields to present strong theoretical arguments, compelling research and surprising evidence on the role of standards in the global expansion of services, with in-depth studies of their institutional environment and cases including the insurance industry and business process outsourcing in India. The power of standards resembles a form of transnational hybrid authority, in which ambiguity should be seen as a generic attribute, defining not only the status of public and private actors involved in standardisation and regulation, but also the scope of issues concerned and the space in which such authority is recognised when complying to standards.

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