摘要
How did the rate of central government tax revenue more than triple in the (post-Soviet) Republic of Georgia over 2004-2007? This paper investigates fiscal state formation in Georgia using ethnographic fieldwork to document how the reformist government brought to power by the 2003 鈥淩ose Revolution鈥?impelled tax compliance using a set of tactics of anti-corruption, anti-tax evasion, individual accountability, and compromising information collected through extra-legal surveillance. The use of ethnographic methods to examine the recent and rapid process of state formation in Georgia is a departure from much of the extant literature on state formation, which is dominated by historical scholarship that examines relatively long-term processes of political and economic change culminating in the present state. In contrast, the approach taken here uses the Deleuzian concept of assemblage to examine how the state is a process of continuous formation. The fast emergence of a historically unprecedented scale of tax compliance in Georgia was the result of the application of particular techniques of government that assembled micro-subjective dispositions into a macro-institutional process of revenue capture.