Contesting the Social Contract

IF 1 3区社会学 Q2 ANTHROPOLOGY

Social Analysis Pub Date : 2020-06-01 DOI:10.3167/sa.2020.640205

Robin M. Smith

引用次数: 5

Abstract

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.

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质疑社会契约

本文调查了伊斯特拉企业主如何挑战克罗地亚政府实施fiskalizacija的动机和执行情况。2013年，克罗地亚为加入欧盟做准备，采用了一项增值税自动改革。Fiskalizacija威胁到当地的经济机构，并在政府中播下不信任的种子。对这次税收改革的分析表明了伊斯特拉人如何设想他们的经济机构、权利和责任。我认为，这不仅仅是财政制度的建设，而是如何将这种制度投射到社会中，这是国家-社会关系发展的基础。税收改革的实施方式，包括国家机构的执法实践，决定了公民如何看待由财政体制构成的社会契约。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Social Analysis ANTHROPOLOGY-

CiteScore

2.20

自引率

7.10%

发文量

审稿时长

16 weeks

期刊介绍： Social Analysis is an international peer-reviewed journal devoted to exploring the analytical potentials of anthropological research. It encourages contributions grounded in original empirical research that critically probe established paradigms of social and cultural analysis. The journal expresses the best that anthropology has to offer by exploring in original ways the relationship between ethnographic materials and theoretical insight. By forging creative and critical engagements with cultural, political, and social processes, it also opens new avenues of communication between anthropology and the humanities as well as other social sciences. The journal publishes four issues per year, including regular Special Issues on particular themes. The Editors welcome individual articles that focus on diverse topics and regions, reflect varied theoretical approaches and methods, and aim to appeal widely within anthropology and beyond. Proposals for Special Issues are selected by the Editorial Board through an annual competitive call.