States of Obligation

Taxes and Citizenship in the Russian Empire and Early Soviet Republic

Yanni Kotsonis (Autor)

Buch | Softcover

504 Seiten

2016
University of Toronto Press (Verlag)
978-1-4875-2165-3 (ISBN)

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Beginning in the 1860s, the Russian Empire replaced a poll tax system that originated with Peter the Great with a modern system of income and excise taxes. Russia began a transformation of state fiscal power that was also underway across Western Europe and North America. States of Obligation is the first sustained study of the Russian taxation system, the first to study its European and transatlantic context, and the first to expose the essential continuities between the fiscal practices of the Russian Empire and the Soviet Union.

Using a wealth of materials from provincial and local archives across Russia, Yanni Kotsonis examines how taxation was simultaneously a revenue-raising and a state-building tool, a claim on the person and a way to produce a new kind of citizenship. During successive political, wartime, and revolutionary crises between 1855 and 1928, state fiscal power was used to forge social and financial unity and fairness and a direct relationship with individual Russians. State power eventually overwhelmed both the private sector economy and the fragile realm of personal privacy. States of Obligation is at once a study in Russian economic history and a reflection on the modern state and the modern citizen.

Yanni Kotsonis is an associate professor in the Departments of History and of Russian and Slavic Studies and founding Director of the Jordan Center for the Advanced Study of Russia at New York University.

Introduction. A Short History of Taxes: Russia and the World from the Eighteenth to the Twenty-First Centuries

Part 1. People, Places, Things: The Old Regime, Economic Knowledge, and the Coming of the New Order

1. The Fiscal Instruments of Regime Change from the Eighteenth to the Nineteenth Centuries

2 Three Tax Reforms, Three Visions of the Polity

Part 2. The Politics of Visibility, the Technologies of Intimacy: Taxes and the Remaking of Urban and Commercial Russia

3. Wealth in Motion: New Money, New Taxes, and a New Bureaucracy

4. Systematic Intimacy: Business Taxes and the Disciplining of Commercial Russia

5. Mass Taxation in the Age of the Individual: The New Personal Taxation in Russia and the World

6. The Income Tax as Modern Government: Assessment, Self-Assessment, and Mutual Surveillance

Part 3. The Politics of Obscurity: Peasant Taxes, Excises, and the Vodka Monopoly to 1917

7. Everyone and No One: Indirect Taxes and the Vodka Monopoly to 1917

8. The Peasant and the Fisc: The State Budget and the Persistence of Collective Tax Apportionment

9. The Local Practices of Peasant Taxation

Part 4. The State and Revolution, the State and Evolution: Fiscal Practices and a New Regime, 1917–30

10. Soviet Russia and the Continuing History of the Russian State

11. The Meanings of Utopia: Taxes, Urban Unities, and the Several Assaults on Peasant Separateness, 1917–21

12. The Economy of Licences: Taxes and the New Economic Policy

Afterword. Russia, Socialism, and the Modern State

Erscheinungsdatum	16.10.2016
Verlagsort	Toronto
Sprache	englisch
Maße	150 x 228 mm
Gewicht	740 g
Themenwelt	Geschichte ► Allgemeine Geschichte ► Neuzeit (bis 1918)
	Geisteswissenschaften ► Geschichte ► Regional- / Ländergeschichte
	Geschichte ► Teilgebiete der Geschichte ► Wirtschaftsgeschichte
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Allgemeines / Lexika
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-4875-2165-0 / 1487521650
ISBN-13	978-1-4875-2165-3 / 9781487521653
Zustand	Neuware