With illegality and without delinquency. Analysis of tributary tax evasion in the province of Cordoba, Argentina, from a cultural dimension

With illegality and without delinquency. Analysis of tributary tax evasion in the Province of Cordoba, Argentina from a cultural dimension

The tributary tax evasion is a crime that generates deep consequences in the societies throughout time. It is of wide knowledge that this type of crime is of easy accomplishment in different sectors of the economy. Nevertheless, the tributary tax evasion in the agricultural production in the province of Córdoba, Argentina is an activity that has acquired a certain status appearing itself as legitimate, inevitable and justifiable this way promoting a process of naturalization and constant reproduction of this criminal activity.

In our case of analysis, we consider tributary tax evasion as a white collar crime as the delinquent and his criminal actions are realized by a person of high social status in the course of his occupation, in this case the agricultural exploitation. Thus, these white collar delinquents remain unpunished, affecting in addition to income distribution and social inequity.

In the present work I will analyze how tributary tax evasion is a legitimate naturalized and accepted practice  by the generality of the population of the province of Cordoba, investigating this way how this is one of the central elements on the reproduction and impunity of this crime. Our proposal is that ideas and affirmations of common sense work in a cultural frame as a legitimation factor of this criminal activity.

The analysis of this type of crimes appears of great relevancy in this context but not only from a juridical - formal plane, but also attending to the cultural dimension as well to it’s sociological implications

Key words: crime- tributary tax evasion- naturalization- agricultural production