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BL
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| Record Number
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851385
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| Main Entry
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Kotsonis, Yanni,1962-
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| Title & Author
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States of obligation : : taxes and citizenship in the Russian Empire and early Soviet Republic /\ Yanni Kotsonis.
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| Publication Statement
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Toronto :: University of Toronto Press,, 2014.
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| Page. NO
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1 online resource
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| ISBN
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144269632X
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: 1487521650
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: 9781442696327
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: 9781487521653
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1442643544
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9781442643543
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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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.
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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.
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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.
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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.
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| Abstract
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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.
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| Subject
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Taxation-- Russia-- History.
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Taxation-- Soviet Union-- History.
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BUSINESS ECONOMICS-- Public Finance.
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HISTORY-- General.
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Politics and government.
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Taxation.
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Russia, Politics and government, 1801-1917.
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Soviet Union, Politics and government, 1917-1936.
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| Subject
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Russia.
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Soviet Union.
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| Dewey Classification
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336.200947
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| LC Classification
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HJ2801
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