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The author provides a commentary on Yanni Kotsonis, States of Obligation: Taxes and Citizenship in the Russian Empire and the Early Soviet Republic. Many of the challenges of pre-revolutionary taxation, as identified by Kotsonis, continue to exist even today in Putin’s Russia. The country’s large size, unwieldy state and the precarious basis of individual rights continue to make it difficult to establish a cohesive taxation system. At the same time, taxation is dynamic and contested in many states, precisely because it is difficult to balance the complexity of modern taxation with the fair treatment that citizens expect to receive from their state.L’auteure offre un commentaire sur States of Obligation: Taxes and Citizenship, in the Russian Empire and the Early Soviet Republic, de Yanni Kotsonis. Plusieurs des défis affectant le système fiscal pré-révolutionnaire, tels qu’identifiés par Kotsonis, existent toujours aujourd’hui, même dans la Russie de Putin. Dans ce pays, l’étendue et la lourdeur de l’État, ainsi que les bases chancelantes sur lesquelles reposent les droits de la personne, continuent de faire obstacle à la mise sur pied d’un système fiscal cohérent. Cependant, la fiscalité est à la fois changeante et contestée dans plusieurs états, précisément parce qu’il est difficile de maintenir l’équilibre entre la complexité de la fiscalité moderne avec le traitement équitable auquel les citoyens sont en droit d’attendre de l’État

journal of the canadian historical association

State Capacity in Russia, Past and Present: A Commentary on Yanni Kotsonis, States of Obligation: Taxes and Citizenship in the Russian Empire and Early Soviet Republic