The social invisibility of tax evasion in Cordoba agriculture: three techniques of immuno-concealment

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In this article we examine the socio-cultural operations through which the evasion of taxes in the agricultural production in the province of Córdoba in socioculturally is marginalized —to the point that it is made hidden and invisible— by means of three sociodiscursive operations that we call «tech...

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Autor principal: Comba, Antonella
Formato: Artículo publishedVersion
Lenguaje:Español
Publicado: Universidad Nacional del Litoral 2019
Acceso en línea:https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/DelitoySociedad/article/view/8460
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=delitoysociedad&d=8460_oai
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spelling I28-R145-8460_oai2024-12-18 Comba, Antonella 2019-09-18 In this article we examine the socio-cultural operations through which the evasion of taxes in the agricultural production in the province of Córdoba in socioculturally is marginalized —to the point that it is made hidden and invisible— by means of three sociodiscursive operations that we call «techniques of immuno-concealment». We aim to explain the lack of social criminalization, that is, the absence of punitive feelings and anxieties towards the evasion of taxes in agriculture by all of those who participate in the rurality in the province of Cordoba. To do this, we conducted thirty in-depth interviews with different social actors in Cordoba’s agriculture and later analyze them through the guidelines of grounded theory. We analyze the qualitative material based on a conceptual Social Sciences scaffolding that draws on the contributions of Michel Foucault, «Critical\n Criminology» and« Rural Criminology». En este artículo nos dedicamos a examinar las operaciones socioculturales por medio de las cuales se margina —al punto que se oculta e invisibiliza— la evasión de impuestos en la producción agrícola cordobesa en el discurso social por medio de tres operaciones sociodiscursivas que llamamos «técnicas de inmuno-ocultamiento». El objetivo es explicar la falta de criminalización social y/o la ausencia de sentimientos de condena y repudio hacia la evasión de impuestos en el agro por parte del imaginario de todos aquellos que se inscriben en la ruralidad cordobesa. Para ello, realizamos treinta entrevistas en profundidad a distintos actores sociales del agro cordobés que trabajamos a partir de los lineamientos de la teoría fundamentada. Analizamos el material cualitativo a partir de un andamiaje conceptual propio de las Ciencias Sociales que se nutre de los aportes de Michel Foucault, la «Criminología Crítica» y la «Criminología Rural». application/pdf text/html https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/DelitoySociedad/article/view/8460 10.14409/dys.v1i47.8460 spa Universidad Nacional del Litoral https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/DelitoySociedad/article/view/8460/11925 https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/DelitoySociedad/article/view/8460/12085 Derechos de autor 2019 Delito y Sociedad Delito y Sociedad; Vol. 1 Núm. 47 (2019): Delito y Sociedad; 24-48 Delito y Sociedad; Vol. 1 No. 47 (2019): Delito y Sociedad; 24-48 2468-9963 0328-0101 10.14409/dys.v1i47 The social invisibility of tax evasion in Cordoba agriculture: three techniques of immuno-concealment La invisibilización de la evasión de impuestos en el agro cordobés: tres técnicas de inmuno-ocultamiento info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=delitoysociedad&d=8460_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
description In this article we examine the socio-cultural operations through which the evasion of taxes in the agricultural production in the province of Córdoba in socioculturally is marginalized —to the point that it is made hidden and invisible— by means of three sociodiscursive operations that we call «techniques of immuno-concealment». We aim to explain the lack of social criminalization, that is, the absence of punitive feelings and anxieties towards the evasion of taxes in agriculture by all of those who participate in the rurality in the province of Cordoba. To do this, we conducted thirty in-depth interviews with different social actors in Cordoba’s agriculture and later analyze them through the guidelines of grounded theory. We analyze the qualitative material based on a conceptual Social Sciences scaffolding that draws on the contributions of Michel Foucault, «Critical\n Criminology» and« Rural Criminology».
format Artículo
publishedVersion
author Comba, Antonella
spellingShingle Comba, Antonella
The social invisibility of tax evasion in Cordoba agriculture: three techniques of immuno-concealment
author_facet Comba, Antonella
author_sort Comba, Antonella
title The social invisibility of tax evasion in Cordoba agriculture: three techniques of immuno-concealment
title_short The social invisibility of tax evasion in Cordoba agriculture: three techniques of immuno-concealment
title_full The social invisibility of tax evasion in Cordoba agriculture: three techniques of immuno-concealment
title_fullStr The social invisibility of tax evasion in Cordoba agriculture: three techniques of immuno-concealment
title_full_unstemmed The social invisibility of tax evasion in Cordoba agriculture: three techniques of immuno-concealment
title_sort social invisibility of tax evasion in cordoba agriculture: three techniques of immuno-concealment
publisher Universidad Nacional del Litoral
publishDate 2019
url https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/DelitoySociedad/article/view/8460
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=delitoysociedad&d=8460_oai
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AT combaantonella lainvisibilizaciondelaevasiondeimpuestosenelagrocordobestrestecnicasdeinmunoocultamiento
AT combaantonella socialinvisibilityoftaxevasionincordobaagriculturethreetechniquesofimmunoconcealment
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