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...
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Centro de Investigaciones de la Facultad de Filosofía y Humanidades
2022
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| Acceso en línea: | https://revistas.unc.edu.ar/index.php/cuadernosdehistoriaeys/article/view/38704 |
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| Sumario: | 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. |
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