Taxation and the Reconfiguration of State and Society
Taxation and the Reconfiguration of State and Society
This chapter focuses on the reconfiguration of state–society relations in Poland and Russia, with particular emphasis on the role played by taxation in the redistribution of power resources between state and society. It begins by comparing taxation and state coercive power before discussing how state coercion in Poland was subsumed into a system of legal-administrative checks that promoted the rule of law, the institutional embodiment of “legalistic consent.” It then considers how Russia's legal system abetted the rule by law, the institutional embodiment of “bureaucratic coercion.” It also examines Poland and Russia's divergent paths to very different types of postcommunist capitalism. In Poland, the tax system contributed directly to the consolidation of “social-market capitalism”; in Russia, the tax system led directly to the consolidation of “concessions capitalism.”
Keywords: state–society relations, Poland, Russia, taxation, coercion, rule of law, legalistic consent, bureaucratic coercion, social-market capitalism, concessions capitalism
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