Taxation and Society in Twentieth-Century Argentina

Taxation and Society in Twentieth-Century Argentina

José Antonio Sánchez Román

65,09 €
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Editorial:
Springer Nature B.V.
Año de edición:
2012
Materia
Hacienda pública
ISBN:
9780230341265

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Taxation and Society in Twentieth-Century Argentina provides a historical narrative of the Argentine tax system in the twentieth century. In the 1930s the Argentine system was reformed and modernized and progressive levies were introduced. The new tax regime was accepted during the 1930s, yet it has unraveled since the mid-twentieth century due to the increased non-cooperative behavior of Argentine taxpayers. Taxation and Society in Twentieth-Century Argentina explores the reasons for the non-compliant behavior of Argentine taxpayers during the past century; it argues that the failure to build permanent trust between the state and the civil society, and the unraveling of confidence within Argentine society itself, account for the collapse of the progressive tax system.

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