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Capital, Coercion, and Postcommunist States$
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Gerald M. Easter

Print publication date: 2012

Print ISBN-13: 9780801451195

Published to Cornell Scholarship Online: August 2016

DOI: 10.7591/cornell/9780801451195.001.0001

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Taxation and the Reconfiguration of State and Society

Taxation and the Reconfiguration of State and Society

Chapter:
(p.152) 6 Taxation and the Reconfiguration of State and Society
Source:
Capital, Coercion, and Postcommunist States
Author(s):

Gerald M. Easter

Publisher:
Cornell University Press
DOI:10.7591/cornell/9780801451195.003.0007

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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