Tax cultures and rural entrepreneurship in Argentina at the end of the 20th century
The aim of this article is to explore, based on the idea of tax cultures, the relationship between agrarian associations and the State towards the end of the 20th century. We start from the idea that with the convertibility model the regressive features that characterized the Argentine tax system...
| Autor principal: | |
|---|---|
| Formato: | Artículo revista |
| Lenguaje: | Español |
| Publicado: |
Centro de Investigaciones de la Facultad de Filosofía y Humanidades
2022
|
| Materias: | |
| Acceso en línea: | https://revistas.unc.edu.ar/index.php/cuadernosdehistoriaeys/article/view/38704 |
| Aporte de: |
| id |
I10-R343-article-38704 |
|---|---|
| record_format |
ojs |
| spelling |
I10-R343-article-387042022-09-06T21:28:48Z Tax cultures and rural entrepreneurship in Argentina at the end of the 20th century Culturas impositivas y empresariado rural en la Argentina de fin de siglo XX Carini, Gabriel Fernando sistema tributario prácticas económicas representaciones comportamientos políticos Tax system economic practices representations political behaviors The aim of this article is to explore, based on the idea of tax cultures, the relationship between agrarian associations and the State towards the end of the 20th century. We start from the idea that with the convertibility model the regressive features that characterized the Argentine tax system were accentuated. Within this framework, the need to sustain public revenues led to successive adjustments to the implementation of the Value Added Tax. In 1998, this situation gave way to different instances of negotiation between the government and the representatives of the agrarian associations that would culminate, in the following year, in collective actions of high political performance. This process highlighted the construction of a discourse that naturalized practices linked to tax evasion. In this sense, anchored in an eminently qualitative methodology, we will reconstruct both the instances of dispute and confrontation and the discursivities that guided the aforementioned conjuncture and that were mediated through the press. We will take the public interventions of the leadership of the entities adhered to Confederaciones Rurales Argentinas since it represents, for the most part, livestock sectors affected by the tax measure. El presente artículo tiene por objetivo general explorar, a partir de la idea de culturas impositivas, la relación entre asociaciones agrarias y Estado hacia finales del siglo XX. Partimos de la idea de que con el modelo de la convertibilidad se acentuaron los rasgos regresivos que caracterizaron al sistema tributario argentino. En ese marco, la necesidad de sostener los ingresos públicos hizo que se introdujeran sucesivos ajustes a la implementación del Impuesto al Valor Agregado. En 1998 esta situación abrió paso a diferentes instancias de negociación entre el gobierno y los representantes de las asociaciones agrarias que culminaría, en el año subsiguiente, en acciones colectivas de alta performatividad política. Ese proceso puso de relieve la construcción de una discursividad que naturalizaba prácticas vinculadas a la evasión fiscal. En ese sentido, anclados en una metodología eminentemente cualitativa, reconstruiremos tanto las instancias de disputa y confrontación como las discursividades que orientaron la coyuntura mencionada y que se mediatizaron por medio de la prensa. Tomaremos las intervenciones públicas de la dirigencia de las entidades adheridas a Confederaciones Rurales Argentinas dado que representa, en su mayoría, a sectores ganaderos afectados por la medida impositiva. Centro de Investigaciones de la Facultad de Filosofía y Humanidades 2022-09-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/cuadernosdehistoriaeys/article/view/38704 10.53872/2422.7544.n29.38704 Cuadernos de Historia. Serie Economía y Sociedad; Núm. 29 (2022); 111-132 2422-7544 1514-5816 10.53872/2422.7544.n29 spa https://revistas.unc.edu.ar/index.php/cuadernosdehistoriaeys/article/view/38704/38736 Derechos de autor 2022 Cuadernos de Historia. Serie Economía y Sociedad https://creativecommons.org/licenses/by/4.0 |
| institution |
Universidad Nacional de Córdoba |
| institution_str |
I-10 |
| repository_str |
R-343 |
| container_title_str |
Cuadernos de Historia. Serie Economía y Sociedad |
| language |
Español |
| format |
Artículo revista |
| topic |
sistema tributario prácticas económicas representaciones comportamientos políticos Tax system economic practices representations political behaviors |
| spellingShingle |
sistema tributario prácticas económicas representaciones comportamientos políticos Tax system economic practices representations political behaviors Carini, Gabriel Fernando Tax cultures and rural entrepreneurship in Argentina at the end of the 20th century |
| topic_facet |
sistema tributario prácticas económicas representaciones comportamientos políticos Tax system economic practices representations political behaviors |
| author |
Carini, Gabriel Fernando |
| author_facet |
Carini, Gabriel Fernando |
| author_sort |
Carini, Gabriel Fernando |
| title |
Tax cultures and rural entrepreneurship in Argentina at the end of the 20th century |
| title_short |
Tax cultures and rural entrepreneurship in Argentina at the end of the 20th century |
| title_full |
Tax cultures and rural entrepreneurship in Argentina at the end of the 20th century |
| title_fullStr |
Tax cultures and rural entrepreneurship in Argentina at the end of the 20th century |
| title_full_unstemmed |
Tax cultures and rural entrepreneurship in Argentina at the end of the 20th century |
| title_sort |
tax cultures and rural entrepreneurship in argentina at the end of the 20th century |
| description |
The aim of this article is to explore, based on the idea of tax cultures, the relationship between agrarian associations and the State towards the end of the 20th century. We start from the idea that with the convertibility model the regressive features that characterized the Argentine tax system were accentuated. Within this framework, the need to sustain public revenues led to successive adjustments to the implementation of the Value Added Tax. In 1998, this situation gave way to different instances of negotiation between the government and the representatives of the agrarian associations that would culminate, in the following year, in collective actions of high political performance. This process highlighted the construction of a discourse that naturalized practices linked to tax evasion. In this sense, anchored in an eminently qualitative methodology, we will reconstruct both the instances of dispute and confrontation and the discursivities that guided the aforementioned conjuncture and that were mediated through the press. We will take the public interventions of the leadership of the entities adhered to Confederaciones Rurales Argentinas since it represents, for the most part, livestock sectors affected by the tax measure. |
| publisher |
Centro de Investigaciones de la Facultad de Filosofía y Humanidades |
| publishDate |
2022 |
| url |
https://revistas.unc.edu.ar/index.php/cuadernosdehistoriaeys/article/view/38704 |
| work_keys_str_mv |
AT carinigabrielfernando taxculturesandruralentrepreneurshipinargentinaattheendofthe20thcentury AT carinigabrielfernando culturasimpositivasyempresariadoruralenlaargentinadefindesigloxx |
| first_indexed |
2024-09-03T21:26:02Z |
| last_indexed |
2024-09-03T21:26:02Z |
| _version_ |
1809211732954972160 |