Cordoba in the 1930s: economic recession and fiscal reforms
This article deals on changes instituted on tax regime in the province of Cordoba, in the decade after the economic crisis of 1929-1930. During the second half of this decade, tax regime due to assume deep reforms, with origin indifferent fields. New measures had their origin in national jurisdictio...
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Centro de Investigaciones de la Facultad de Filosofía y Humanidades
2008
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I10-R343-article-99522022-06-23T20:42:21Z Cordoba in the 1930s: economic recession and fiscal reforms Córdoba en el decenio de 1930: recesión económica y reformas fiscales Converso, Felix Fisco Impuestos Finanzas Mercados Argentina National Treasurer Fiscal Reform 1930s This article deals on changes instituted on tax regime in the province of Cordoba, in the decade after the economic crisis of 1929-1930. During the second half of this decade, tax regime due to assume deep reforms, with origin indifferent fields. New measures had their origin in national jurisdiction and made provincial politics change towards a new regime that had to unify taxes on consumption and sales. Those changes also stronged the application of taxes on revenues that implied not only a new system of taxation and revenues but also a different fiscal incomes distribution involving the functionalization of a form of co partnership between the Nation and the provinces. Since 1938 the government of Amadeo Sabattini produced a tax reform according to its agricultural economic policy, based on the argument that land should be of those who worked on it. According to these ideas and to avoid latifundia a progressive and proportional territorial tax was imposed to rural property in order to prevent owners absentism. Thus, tax pressure on companies and individuals with directories abroad that were exercising quality of absent was in-creased. In addition, it was sought to encourage fiscal policies to facilitate the subdivision of large domains through a reform on inheritance taxes. Este artículo aborda el estudio de los cambios instituidos al régimen fiscal de la provincia de Córdoba, en la década posterior a la crisis suscitada en 1929-1930. Durante la segunda mitad del decenio, el sistema debió asumir profundas reformas, generadas en distintos ámbitos. Las innovaciones fueron originadas en la jurisdicción nacional, cambiando las perspectivas fiscales en las provincias del interior mediante el nuevo régimen de unificación de impuestos a los consumos y a las ventas, a la vez que se vigorizó la aplicación del gravamen a los réditos. La implementación de éstos, no sólo significó un nuevo sistema de tributación y recaudación, sino también uno distinto de distribución de los ingresos fiscales que implicó la funcionalización de una forma de coparticipación de los mismos entre la Nación y las provincias. A partir de 1938, el gobierno de Amadeo Sabattini produjo una reforma fiscal acorde a su política económica agraria, fundada en el criterio de que la tierra debía ser de quién la trabajara. De acuerdo con este principio se aplicó –para desalentar el latifundio– el impuesto proporcional progresivo territorial a la propiedad rural y con el propósito de refrenar o limitar el ausentismo de los propietarios de inmuebles, se intensificó la presión tributaria sobre las empresas y personerías con directorios en el extranjero, que ejercitaban la calidad de ausentes. Además, se procuró alentar políticas fiscales que facilitaran la subdivisión de extensos dominios mediante una reforma al impuesto a la herencia. Centro de Investigaciones de la Facultad de Filosofía y Humanidades 2008-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/cuadernosdehistoriaeys/article/view/9952 10.53872/2422.7544.n10.9952 Cuadernos de Historia. Serie Economía y Sociedad; Núm. 10 (2008); 119-155 2422-7544 1514-5816 10.53872/2422.7544.n10 spa https://revistas.unc.edu.ar/index.php/cuadernosdehistoriaeys/article/view/9952/10629 Derechos de autor 2014 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 |
Fisco Impuestos Finanzas Mercados Argentina National Treasurer Fiscal Reform 1930s |
spellingShingle |
Fisco Impuestos Finanzas Mercados Argentina National Treasurer Fiscal Reform 1930s Converso, Felix Cordoba in the 1930s: economic recession and fiscal reforms |
topic_facet |
Fisco Impuestos Finanzas Mercados Argentina National Treasurer Fiscal Reform 1930s |
author |
Converso, Felix |
author_facet |
Converso, Felix |
author_sort |
Converso, Felix |
title |
Cordoba in the 1930s: economic recession and fiscal reforms |
title_short |
Cordoba in the 1930s: economic recession and fiscal reforms |
title_full |
Cordoba in the 1930s: economic recession and fiscal reforms |
title_fullStr |
Cordoba in the 1930s: economic recession and fiscal reforms |
title_full_unstemmed |
Cordoba in the 1930s: economic recession and fiscal reforms |
title_sort |
cordoba in the 1930s: economic recession and fiscal reforms |
description |
This article deals on changes instituted on tax regime in the province of Cordoba, in the decade after the economic crisis of 1929-1930. During the second half of this decade, tax regime due to assume deep reforms, with origin indifferent fields. New measures had their origin in national jurisdiction and made provincial politics change towards a new regime that had to unify taxes on consumption and sales. Those changes also stronged the application of taxes on revenues that implied not only a new system of taxation and revenues but also a different fiscal incomes distribution involving the functionalization of a form of co partnership between the Nation and the provinces. Since 1938 the government of Amadeo Sabattini produced a tax reform according to its agricultural economic policy, based on the argument that land should be of those who worked on it. According to these ideas and to avoid latifundia a progressive and proportional territorial tax was imposed to rural property in order to prevent owners absentism. Thus, tax pressure on companies and individuals with directories abroad that were exercising quality of absent was in-creased. In addition, it was sought to encourage fiscal policies to facilitate the subdivision of large domains through a reform on inheritance taxes. |
publisher |
Centro de Investigaciones de la Facultad de Filosofía y Humanidades |
publishDate |
2008 |
url |
https://revistas.unc.edu.ar/index.php/cuadernosdehistoriaeys/article/view/9952 |
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first_indexed |
2024-09-03T21:26:29Z |
last_indexed |
2024-09-03T21:26:29Z |
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