Biblioteca Digital de VanguardiaElites and taxation: Perceptions of taxes among Córdoba businesspeople
In order to analyze the configuration and transformations of tax systems in Latin America, it is essential to know how taxpayers perceive taxes. As part of the discussions on economic élites and tax systems in the region, this article proposes to investigate the tax perceptions of the local economic...
| Autor principal: | |
|---|---|
| Formato: | Revistas |
| Lenguaje: | Español |
| Publicado: |
Facultad Latinoamericana de Ciencias Sociales, Sede Ecuador
2023
|
| Acceso en línea: | https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871 |
| _version_ | 1782344315251458048 |
|---|---|
| author | Santa-Cruz, Paulina |
| author_facet | Santa-Cruz, Paulina |
| author_sort | Santa-Cruz, Paulina |
| collection | Revista |
| description | In order to analyze the configuration and transformations of tax systems in Latin America, it is essential to know how taxpayers perceive taxes. As part of the discussions on economic élites and tax systems in the region, this article proposes to investigate the tax perceptions of the local economic élite in the province of Córdoba, Argentina (2020). Using a positional sample, twenty-three interviews were conducted with Cordoban businessmen articulated in the campaign "Córdoba, acá estamos". First, it should be noted that businessmen occupy heterogeneous positions in the productive structure, but hold homogeneous perceptions regarding taxes. Then, the article recognizes a set of moral and economic questions raised by businessmen to the tax system. Moral questions denote the moral voice of the business community, while economic questions are based on neoclassical expert knowledge that circulate as common sense among the interviewees. The paper highlights those moral objections show the scope of entrepreneurial agency (Schaigorodsky 2021), as the capacity of business to say and be heard on social and political issues. And, on the other hand, economic questions express the limit of entrepreneurial agency, since the adoption of technical-economic schemes as common sense hinders the thematization of facts, experiences and subjects outside the concepts of neoclassical economics. |
| format | Revistas |
| id | iconos-article-5871 |
| institution | Íconos - Revista de Ciencias Sociales |
| language | Español |
| publishDate | 2023 |
| publisher | Facultad Latinoamericana de Ciencias Sociales, Sede Ecuador |
| record_format | ojs |
| spelling | iconos-article-58712023-09-01T15:03:07Z Elites and taxation: Perceptions of taxes among Córdoba businesspeople Élites y tributación: percepciones del empresariado cordobés en torno a los impuestos Elites e tributação: percepções do empresariado de Córdoba sobre os impostos Santa-Cruz, Paulina inequality economy elites business sector taxes morality desigualdad economía élites empresariado impuestos moral desigualdade economia elites empresariado impostos moral In order to analyze the configuration and transformations of tax systems in Latin America, it is essential to know how taxpayers perceive taxes. As part of the discussions on economic élites and tax systems in the region, this article proposes to investigate the tax perceptions of the local economic élite in the province of Córdoba, Argentina (2020). Using a positional sample, twenty-three interviews were conducted with Cordoban businessmen articulated in the campaign "Córdoba, acá estamos". First, it should be noted that businessmen occupy heterogeneous positions in the productive structure, but hold homogeneous perceptions regarding taxes. Then, the article recognizes a set of moral and economic questions raised by businessmen to the tax system. Moral questions denote the moral voice of the business community, while economic questions are based on neoclassical expert knowledge that circulate as common sense among the interviewees. The paper highlights those moral objections show the scope of entrepreneurial agency (Schaigorodsky 2021), as the capacity of business to say and be heard on social and political issues. And, on the other hand, economic questions express the limit of entrepreneurial agency, since the adoption of technical-economic schemes as common sense hinders the thematization of facts, experiences and subjects outside the concepts of neoclassical economics. Para analizar la configuración y las transformaciones de los sistemas impositivos en Latinoamérica, resulta imprescindible conocer cómo perciben los impuestos quienes tributan. Este artículo retoma las discusiones sobre las élites económicas y los sistemas tributarios en la región, a fin de explorar las percepciones sobre los impuestos de la élite económica de la provincia de Córdoba, Argentina. Utilizando un recorte posicional que propone definir a las élites de acuerdo con posiciones institucionales, se realizaron 23 entrevistas a empresarios/as cordobeses que participaron en la campaña “Córdoba, acá estamos”. Se resalta que ellos ocupan posiciones heterogéneas en la estructura productiva, pero sostienen percepciones homogéneas en torno a los impuestos. Además, se reconocen cuestionamientos morales y económicos de los empresarios al sistema tributario, los primeros denotan una postura de voz moral del empresariado, mientras que los segundos se apoyan en esquemas del saber experto neoclásico y circulan en cuanto sentido común entre los entrevistados. Se concluye que las objeciones morales muestran los alcances de la agencia empresaria como capacidad del empresariado para decir y ser escuchado en temas sociales y políticos. Asimismo, se plantea que los cuestionamientos económicos expresan el límite de la agencia empresaria, ya que la adopción de esquemas técnico-económicos como sentido común obstaculiza la tematización de hechos, experiencias y sujetos fuera de los conceptos de la economía neoclásica. Para analisar a configuração e as transformações dos sistemas tributários na América Latina, é fundamental saber como os contribuintes os percebem. Este artigo retoma as discussões sobre as elites econômicas e os sistemas tributários da região, a fim de explorar as percepções sobre os impostos da elite econômica da província de Córdoba, Argentina. Utilizando um recorte posicional que propõe definir as elites segundo cargos institucionais, foram realizadas 23 entrevistas com empresários e empresárias locais, que participaram da campanha "Córdoba, aqui estamos nós". Ressalta-se que ocupam posições heterogêneas na estrutura produtiva, mas mantêm percepções homogêneas em relação aos tributos. Além disso, são reconhecidas as questões morais e econômicas dos empresários ao sistema tributário, as primeiras denotam uma posição de voz moral do empresariado, enquanto as segundas são amparadas por esquemas de saber especializado neoclássico e circulam como senso comum entre os entrevistados. Conclui-se que as objeções morais mostram o alcance da agência de negócios como a capacidade da comunidade empresarial de dizer e ser ouvida sobre questões sociais e políticas. Da mesma forma, afirma-se que as questões econômicas expressam o limite da agência empresarial, pois a adoção de esquemas técnico-econômicos como senso comum dificulta a tematização de fatos, experiências e assuntos fora dos conceitos da economia neoclássica. Facultad Latinoamericana de Ciencias Sociales, Sede Ecuador 2023-09-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo evaluado por pares application/pdf text/html text/xml application/epub+zip https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871 10.17141/iconos.77.2023.5871 Íconos - Revista de Ciencias Sociales; Núm. 77 (2023): Élites económicas y poder político en América Latina; 77-94 Íconos - Revista de Ciencias Sociales; n. 77 (2023): Elites econômicas e poder político na América Latina; 77-94 Íconos. Revista de Ciencias Sociales; No. 77 (2023): Economic elites and political power in Latin America ; 77-94 1390-8065 1390-1249 spa https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871/4424 https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871/4439 https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871/4440 https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871/4457 Derechos de autor 2023 Paulina Santa Cruz https://creativecommons.org/licenses/by-nd/3.0/deed.es_ES |
| spellingShingle | Santa-Cruz, Paulina Elites and taxation: Perceptions of taxes among Córdoba businesspeople |
| title | Elites and taxation: Perceptions of taxes among Córdoba businesspeople |
| title_full | Elites and taxation: Perceptions of taxes among Córdoba businesspeople |
| title_fullStr | Elites and taxation: Perceptions of taxes among Córdoba businesspeople |
| title_full_unstemmed | Elites and taxation: Perceptions of taxes among Córdoba businesspeople |
| title_short | Elites and taxation: Perceptions of taxes among Córdoba businesspeople |
| title_sort | elites and taxation: perceptions of taxes among córdoba businesspeople |
| url | https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871 |