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 revista
Lenguaje:Español
Publicado: Universidad Nacional del Litoral 2019
Acceso en línea:https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/DelitoySociedad/article/view/8460
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Biblioteca Virtual - Publicaciones (UNL) de Universidad Nacional del Litoral
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spelling I26-R133-article-84602019-09-18T19:29:34Z 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 Comba, Antonella 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 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». Universidad Nacional del Litoral 2019-09-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/DelitoySociedad/article/view/8460 10.14409/dys.v1i47.8460 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 spa 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
institution Universidad Nacional del Litoral
institution_str I-26
repository_str R-133
container_title_str Biblioteca Virtual - Publicaciones (UNL)
language Español
format Artículo revista
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
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 Criminology» and« Rural Criminology».
publisher Universidad Nacional del Litoral
publishDate 2019
url https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/DelitoySociedad/article/view/8460
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AT combaantonella lainvisibilizaciondelaevasiondeimpuestosenelagrocordobestrestecnicasdeinmunoocultamiento
AT combaantonella socialinvisibilityoftaxevasionincordobaagriculturethreetechniquesofimmunoconcealment
first_indexed 2023-07-05T22:54:54Z
last_indexed 2023-07-05T22:54:54Z
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