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“Training in Citizenship”: Tax Compliance and Modernity

Published online by Cambridge University Press:  27 December 2018

Assaf Likhovski
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Abstract

Do the attempts of modern states to foster tax compliance reflect wider attributes of modernity? This article analyzes the history of the creation of a tax compliance culture in Israel of the 1950s and the various practices, techniques, and discourses that were deployed by the state to create model taxpaying citizens. It shows how the specific history of tax compliance can be understood as part of a wider phenomenon: the desire of modern states to create self-policing, normalized subjects. By interpreting the history of tax compliance critically, as part of the attempt of the state to control its citizens, the article suggests a new way of understanding the history of twentieth-century tax compliance generally and more specifically the history of judicial attempts to tackle tax evasion and tax avoidance.

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Law & Social Inquiry , Volume 32 , Issue 3 , Summer 2007 , pp. 665 - 700
Copyright
Copyright © American Bar Foundation, 2007 

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References

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Cases Cited

Criminal Appeal (Tel Aviv) 297/61, K.B. Ltd., v. Attorney General. Ro'eh ha-Heshbon 12 (1962): 216.Google Scholar
Criminal Appeal 96/64, Attorney General v. Boneh Yotser. Ro'eh ha-Heshbon 14 (1964): 482.Google Scholar