Contesting the Social Contract
Bibliographic Data
| ID | 18977329 |
|---|---|
| Authors | Robin Smith (0000-0001-7457-9690, Oxford School of Global and Area Studies, University of Oxford, UK [email protected], corresponding author) |
| Year | 2020 |
| Volume | 64 |
| Issue | 2 |
| Pages | 79-100 |
| Publication date | 2020-06-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Social Analysis (JOURNAL) |
| Journal identifiers | ISSN: 0155-977X • E-ISSN: 1558-5727 |
| Publisher | Berghahn Books (PUBLISHER • GB) |
| DOI | 10.3167/sa.2020.640205 |
| OpenAlex | W3038326847 |
| Language | EN |
| Citations received | 8 |
| References cited | 29 |
This article investigates how Istrian business owners challenged the Croatian government’s motivation for and enforcement of fiskalizacija, an automated VAT reform adopted in 2013 as Croatia prepared for EU membership. Fiskalizacija threatened local economic agency and sowed distrust in government. The analysis of this tax reform demonstrates how Istrians envisage their economic agency, rights, and responsibilities. I argue that it is not just the construction of fiscal systems, but how such a system is projected onto society that is fundamental to the development of state-society relations. The way in which a tax reform is put into effect, including the enforcement practices of state agents, shapes how citizens perceive the social contract to be constituted by fiscal regimes
Business · Distrust · Economics · Enforcement · Political economy · Political science · Politics · Social contract · Sociology · Corruption and Economic Development · Law · Local Government Finance and Decentralization · Public Administration · Taxation and Compliance Studies
Anthropology and Tax
Tax and governance in rural areas
Nationals through tax
Not as single spies’
Appealing, threatening or nudging? Assessing various communication strategies to promote tax compliance
Doing Business Without Cash
From 'beasts of burden' to 'backbone of society
Ethnographic interventions and thought paradigms at a governmental revenue service
The Economic Psychology of Tax Behaviour
Socialist Unemployment
History in Exile
What Was Socialism, and What Comes Next
Locking Horns in the Istrian Political Arena
Dilemmas of Fiscal Decentralisation
The Right to Tax
Direct Taxation and State-Society Relations in Lagos, Nigeria
Rethinking the State
Fiscal Disobedience
Entrenched in the Bmw
On the Road to Normal
How to retire like a Soviet person
On Not Moving Well Enough
Taxpayers, Thieves, and the State
American Kitchens, Luxury Bathrooms, and the Search for a 'Normal' Life in Postsocialist Hungary
| Citations per year | 1.6 |
|---|---|
| Citation span | 2021 - 2026 (6) |
| Highly cited | No |