Elites 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...
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| Format: | Article |
| Language: | Spanish |
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Facultad Latinoamericana de Ciencias Sociales, Sede Ecuador
2023-09-01
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| Series: | Íconos |
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| Online Access: | https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871 |
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| author | Paulina Santa-Cruz |
| author_facet | Paulina Santa-Cruz |
| author_sort | Paulina Santa-Cruz |
| collection | DOAJ |
| 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 | Article |
| id | doaj-art-bd6852723bd6441db4c9856632a8fd55 |
| institution | Kabale University |
| issn | 1390-1249 2224-6983 |
| language | Spanish |
| publishDate | 2023-09-01 |
| publisher | Facultad Latinoamericana de Ciencias Sociales, Sede Ecuador |
| record_format | Article |
| series | Íconos |
| spelling | doaj-art-bd6852723bd6441db4c9856632a8fd552025-02-03T05:41:49ZspaFacultad Latinoamericana de Ciencias Sociales, Sede EcuadorÍconos1390-12492224-69832023-09-012777779410.17141/iconos.77.2023.5871Elites and taxation: Perceptions of taxes among Córdoba businesspeoplePaulina Santa-Cruz0https://orcid.org/0000-0002-2807-4429Universidad Nacional de Villa María y Consejo Nacional de Investigaciones Científicas y TécnicasIn 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.https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871inequalityeconomyelitesbusiness sectortaxesmorality |
| spellingShingle | Paulina Santa-Cruz Elites and taxation: Perceptions of taxes among Córdoba businesspeople Íconos inequality economy elites business sector taxes morality |
| 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 cordoba businesspeople |
| topic | inequality economy elites business sector taxes morality |
| url | https://iconos.flacsoandes.edu.ec/index.php/iconos/article/view/5871 |
| work_keys_str_mv | AT paulinasantacruz elitesandtaxationperceptionsoftaxesamongcordobabusinesspeople |