Refuser l’impôt, définir le bien commun (notice n° 797429)
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| fixed length control field | 03306cam a2200337 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123121132.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Renault, Rachel |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Refuser l’impôt, définir le bien commun |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2017.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 37 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article examine les formes pratiques de l’antifiscalisme et les discours qui les justifient en Allemagne au XVIIIe siècle du point de vue des contribuables ordinaires, qui ne sont pas représentés dans des assemblées d’états. En refusant l’impôt, ils interrogent plusieurs des fondements essentiels du corps impérial dans son entier, et redéfinissent leur propre place en tant que sujets. Refuser l’impôt apparaît comme l’une des manières de conquérir dans les faits un droit de consentement et de refus qui, au-delà de l’impôt, s’étend à l’autorité politique en général. En mettant en œuvre des actions collectives contestataires, en réclamant transparence de l’information financière, équité de la répartition fiscale et consentement à l’impôt, les sujets font ingérence dans des affaires financières que leurs autorités s’efforcent de soustraire à leur emprise. Ces refus rendent possible l’émergence d’espaces publics à la fois fragmentés et conflictuels, et aboutissent à une lutte pour la définition du partage des prérogatives entre gouvernants et gouvernés. La contestation antifiscale, réinsérée dans la continuité des temps « chauds » et « froids », apparaît ainsi comme un lieu primordial de la réélaboration des droits politiques du sujet, précisément par ceux qui sont en principe exclus du droit à les définir, et de leur ingérence, presque par effraction, dans l’espace public légitime. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper analyzes practical forms of tax resistance as well as the discourses justifying them in eighteenth century Germany, from the point of view of ordinary tax payers, who were not represented in assemblies of estates. By refusing to pay taxes, they questioned several essential foundations of the Holy German Empire as a political and social body and they attempted to redefine their own place as subjects. Refusing to pay taxes was a way of de facto gaining a right to consent which, beyond taxes, extended to political authority in general. Collective action and calling for transparency, fairness in tax distribution, and consent were ways of becoming involved in financial matters that the authorities were trying to remove from public control. Refusing to pay taxes was thus seen as a condition for the emergence of fragmented and conflictual public spheres and as a way of fighting for the right to define how power prerogatives should be shared. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | siècle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | e |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | culture politique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | xviii |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | révolte |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Allemagne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politicization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | political culture |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | eighteenth Century |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Germany |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | revolt |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Politix | 119 | 3 | 2017-12-11 | p. 79-100 | 0295-2319 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-politix-2017-3-page-79?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-politix-2017-3-page-79?lang=fr&redirect-ssocas=7080</a> |
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