Reviews

Pekka Sutela, Economic Thought and Economic Reform in the Soviet Union. Cambridge: Cambridge University Press, 1991, 197 pp., £30.00 h/b, £10.95 p/b.

Stephen White, Gorbachev and After. Cambridge: Cambridge University Press, 1991, ix+310 pp., £27.95 h/b, £8.95 p/b.

Catherine Merridale & Chris Ward, eds, Perestroika. The Historical Perspective. London, New York, Melbourne, Auckland: Edward Arnold, 1991, xiii+253 pp., £12.95 p/b.

Guy Standing, ed., The New Soviet Labour Market. In Search of Flexibility. Geneva: ILO, 1991, xiv+440 pp., SF45.00.

Leonard Geron, Soviet Foreign Economic Policy under Perestroika. London: Chatham House Papers, The Royal Institute of International Affairs, Pinter Publishers, 1990, 126 pp., £19.50, h/b, £7.95 p/b.

Malcolm R. Hill, Soviet Advanced Manufacturing Technology and Western Export Controls. Aldershot: Avebury, 1991, xv+256 pp., £35.00.

Gerhard Simon, Nationalism and Policy toward the Nationalities in the Soviet Union: From Totalitarian Dictatorship to Post‐Stalinist Society, translated by K. and O. Forster. Boulder, CO, and Oxford: Westview Press, 1991, xvii+483 pp., £22.50 p/b.

A. Kemp‐Welch, Stalin and the Literary Intelligentsia 1928–39. London: Macmillan, 1991, vi + 338 pp., £45.00.

Jelena Milojkovic‐Djuric, Aspects of Soviet Culture: Voices of glasnosf, 1960–1990. New York: East European Monographs, Columbia University Press, 1991, iv+190 pp., $29.00.

Landon Pearson, Children of Glasnost. Growing up Soviet. Seattle, WA: University of Washington Press, 1991, xv+505 pp., $16.95, p/b.

Robert Rand, Comrade Lawyer. Inside Soviet Justice in an Era of Reform. Oxford: Westview Press, 1991, x+166 pp., £9.50 p/b.

Sheila Fitzpatrick, Alexander Rabinowitch & Richard Stites, eds, Russia in the Era of NEP: Explorations in Soviet Society and Culture. Bloomington and Indianapolis, IN: Indiana University Press, 1991, viii+344 pp., £22.50 h/b, £9.50 p/b.

Efraim Karsh, Soviet Policy towards Syria since 1970. Basingstoke and London: Macmillan, 1991, 229 pp.+index, £35.00.

Ronald D. Bachman, ed., Romania: A Country Study, 2nd edition. Washington, DC: US Library of Congress Federal Research Division, 1991, xxxvi+356 pp.     

Defensive development,combative contradictions: towards an international political sociology of global militarism in Africa

ABSTRACT

Drawing on international political sociology, this article shows how the merger of development and security has become part of the ideational architecture that facilitates a new ‘feel-good’ militarism in Africa. Contemporary international reform efforts are designed to restrain military power in the name of development, democracy and civilian oversight, but also to strengthen the coercive capacities of African security institutions and make them more efficient in the global fight against violent extremism. Such defensive development efforts have implications for the historically problematic relationship of the African state with modern forms of organised force, reconfiguring and recalibrating relations and dynamics between the state, military forces and external actors. The article concludes that defensive development is fraught with combative contradictions and risks becoming the handmaiden not only of increased militaristic violence, but also of oppression and the restriction of freedom and democracy.     

Tax Fraud and Selective Law Enforcement

This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it assesses the effectiveness, and the legitimacy, of current approaches to combating tax fraud, bringing new dimensions to previously identified trends in crime control. It argues that, whilst the last decade has witnessed a significant intensification of measures that purportedly target tax fraud, preference has been consistently given to enforcement measures that maximize revenue gains rather than combat the fraud itself, even where the effect is to aggravate the non-revenue costs of tax fraud. These developments demonstrate a significant shift from tax fraud suppression to tax fraud management. The article concludes that this shift not only undermines tax equity and overall tax compliance, but also leads to selective tax enforcement, thus representing a significant risk to the rule of law.