Governing the fiscal subject

Book section : Chapter

Focusing on the Slovak National Receipt Lottery, this entry explores the ways in which speculative logics are becoming a part of the governing of the fiscal subject. Receipt-based lotteries are a popular way for governments to combat tax fraud, regulate informal economies, and strengthen the legitimacy of tax collection through citizen engagement. They are designed to encourage consumers to ask for a proof of purchase from retailers and service providers by turning receipts into tickets for a publicly funded draw. When citizens participate, they take on the role of voluntary tax inspectors. Focusing on the ways in which the Receipt Lottery introduced behavioural science and ludic elements (‘gamification’) into fiscal policymaking, Makovicky suggests anthropology needs to give greater consideration to how different ideological imperatives and technologies of power work to shape the tax imaginaries of both citizens and policymakers.

Authors: Makovicky, N

• Publication status: Published
• Publisher: Edward Elgar Publishing
• Host title: Elgar Encyclopedia of Economic Anthropology
• Pages: 198-202
• Publication date: 2025-11-20
• DOI: 10.4337/9781035312573.00051
• EISBN: 9781035312573
• ISBN: 9781035312566
• Language: English
• Keywords: governance; liberalism; speculation; Slovakia; tax; VAT
• Subtype: Chapter