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

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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Detalles Bibliográficos
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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Sumario: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».