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“Face-to-Face”: The State, the Individual, and the Citizen in Russian Taxation, 1863-1917

2004; Cambridge University Press; Volume: 63; Issue: 2 Linguagem: Inglês

10.2307/3185727

2325-7784

Yanni Kotsonis,

Political Theory and Influence

From the 1860s to 1917, direct taxation provides a window onto the paradoxes of reform in late imperial Russia. The new systems of assessment that culminated in the income tax of 1916 aimed to individualize government in a regime still ordered by legal estate and collective identity; to recognize the autonomy of the individual while disassembling and reintegrating the person by way of comprehensive assessment; and to promote a sense of citizenship, participation, and individual responsibility while still defending autocracy. Yanni Kotsonis suggests that these tensions were borrowed, along with the new techniques of taxation and of government, from European and transatlantic practice, but Kotsonis also locates the distinctiveness of the Russian case in the historical context and the set of ideological premises into which the practices were introduced.