Comments for the roundtable on Yanni Kotsonis, States of Obligation: Taxes and Citizenship in the Russian Empire and Early Soviet Republic (Toronto: University of Toronto Press, 2014)

Abstract

This response to Yanni Kotsonis’ States of Obligation focuses on Kotsonis’ intervention in one of the fundamental questions of Russian historiography, the relationship between state and society. Kotsonis argues that new kinds of taxes (and especially new modes of assessment of those taxes) brought a new kind of citizen into being, one whose relationship with the state was individualized and participatory, but not representative. This commentary acknowledges that Kostonis persuasively demonstrates that state officials used taxation first to identify and then to construct a particular type of citizen. However, it asks whether Kotsonis’ conclusions about a state-centred emergence of the Russian person and of a Russian model of citizenship, anchored in obligations rather than rights, simply reproduces the aspirations of the bureaucrats he studies while underestimating society’s interactions with these processes and its ability to articulate alternatives.