STATE FINANCES IN POST-COMMUNIST POLAND: BUILDING CAPACITY AND CONSENT
ГОСУДАРСТВЕННАЯ ФИНАНСОВАЯ ПОЛИТИКА В ПОСТКОММУНИСТИЧЕСКОЙ ПОЛЬШЕ

Gerald Easter
2014 Public Administration Issues  
In the early 1990s, post-communist state actors struggled for the fi rst time with trying to get people to pay taxes. Th ey sought to create new systems of revenue extraction for their quickly changing transition economies. Th eir immediate concern in devising means of revenue extraction was to break out of the inherited fi scal constraints of the old regime -weak administrative capacity and narrow revenue base. Th is required fi nding accommodation with society. Post-communist states
more » ... st states cultivated tax compliance in a variety of ways: some states relied more on consent-based strategies, while others adopted more coercive strategies. Poland developed a distinctively non-coercive approach to building capacity and consent, which enhanced the fi scal capacity of the post-communist state. Poland's strategy of "legalistic consent" as the basis for its new system of revenue extraction proved a smashing success. Th e fi scal capacity of the post-communist Polish state was suffi ciently strengthened to overcome the crippling initial domestic fi scal crisis and to withstand the fi scal shocks of two international fi nancial crises in 1998 and 2008.
doi:10.17323/1999-5431-2014-0-5-76-95 fatcat:7jga4pu54fem3f4k3pip2d52cy