Los ilegalismos impositivos y la trama de relaciones sociales en la producción, transporte y comercialización agrícola durante la posconvertibilidad en el sur de Córdoba, Argentina.


Seghezzo, Gabriela
Pegoraro, Juan

Spatial Coverage

Temporal Coverage





278 p.


Atribución-NoComercial-SinDerivadas 2.0 Genérica (CC BY-NC-ND 2.0)




Córdoba (province)


The dissertation aims to address the configuration of tax evasion in the production, transport and marketing of cereals and oilseeds in the south of the province of Córdoba, Argentina, during the postconvertibility era.

Since 2003, in a context of considerable value of agricultural commodities along with its sustained international demand, the grain market was progressively affected by a series of tax controls which aimed to regulate the profits obtained through agricultural trading; while at the same time pursued to punish rural illegalities such as tax evasion. In consideration to other political events such as the promulgation of Resolution No. 125 in 2008, converged in a progressive visibility of tax transgressions committed in agriculture, making it an increasingly noticeable and perceptible infraction. Although the study of this type of illegalities constitute a topic of indisputable interest for the studies on social control and the crime, and especially for the subfield of production of knowledge that investigates ‘white collar crimes' and crimes economic, there is a lack of research seeking to explain tax evasion in sociological terms. That is, that depart from a normative paradigm and study the network of social relations that produce, legitimize and naturalize tax transgressions. Therefore, having recognized an area of vacancy in this topic, in this Thesis we are dedicated to understand and explain tax evasion in agricultural activity in the south of the province of Córdoba as a complex social and cultural event. Therefore we analyze it with a theoretical approach from the Social Sciences nourished by contributions Michel Foucault, Critical Criminology and the Rural Criminology.

We decided to construct tax evasion in agricultural activity as an sociological object of study and we analyze it within a strategy of mixed methods although with a clear predominance of a qualitative approach. For this, we carried out thirty semistructured interviews to different social actors that participate in agricultural activity in rural Córdoba such as grain producers, grain brokers, owners of grain storage plants, agronomists, as well as lawyers and accountants who work in the formal control agencies such as the Federal Administration of Public Revenues (AFIP for its acronym in spanish) and the criminal justice system, and also to officials of security forces such as the police. Likewise, we consulted other data such us, academic productions, data of criminal convictions for tax evasion that allowed us to create a statistical database, and the regulations issued by the AFIP which aimed at controlling evasion in agriculture.

To approach this subject the dissertation is organized into two analytical blocks that we named Part 1 and Part 2.

The axis that structures Part 1 is the study of social relations that configure while at the same time are shaped- by tax evasion in agricultural activity and is organized into two chapters. The aim of Chapter 1 is to characterize the formal control policies, both criminal and fiscal, that have been deployed between 2003 and 2015 to show how, although tax transgressions in agricultural activity became a phenomenon of interest for the AFIP, they remained not to be criminalized by the criminal justice system. However, from our perspective there is no external relationship between formal control and illegality, that is, the regulation and sanction policies are not applied as an external force that eliminates tax evasion. On the contrary, formal control -in its criminal and tax format- is a variable that structures and affects the mechanisms created to evade taxes, that is, evasion methods are deeply embedded in social relations in agriculture. Therefore, in relation to formal control policies it is possible to understand how some mechanisms used to evade fell into disuse while others were created. Thus, in Chapter 2, we reconstruct the changes and continuities in the mechanisms used to evade two types of taxes: value-added Tax and Income tax, along the agroindustrial chain. In order to capture this dynamism and to analyze evasion strategies used in the agriculture in Cordoba , we elaborated three archetypal forms of evasion that we call "white evasion", "gray evasion" and "black evasion".

The axis of Part 2 is the study of the social immunity of evasion in agricultural activity and the two chapters that structure it unravel the senses and representations which shield and protect tax evasion from punitive feelings and anxieties. Our hypothesis is that this immunity feeds from two sources: one lies in the invisibility of tax evasion in social representations and the other rests on the visibility and social rationalization of tax transgressions. That is why, in Chapter 3, we examine the sociocultural operations by means of which tax evasion is marginalized in social discourse to the point of hiding and invisibilizing by means of three social operations that we call techniques of immuno-concealment. In Chapter 4 we reconstruct and study the schemes from which tax evasion in agricultural activity is rationalized and justified. To do this, we analyze three techniques of immuno-rationalization through which tax transgressions are made visible and legitimized. In summary, operations of invisibilization and visibility allow us to explain the lack of punitive social reaction towards evasion in agricultural activity.

In the conclusions of the dissertation we recover the main ideas from Part 1 and 2 to articulate a final argument where we affirm that the lack of criminalization of evasion by formal control agencies is articulated, sustained and also nourishes by the sociocultural administration of illegalities that tend to immunize tax evasion.

Table Of Contents


1. Los ilegalismos impositivos agrícolas en el sur de la provincia de Córdoba durante la posconvertibilidad como problema de investigación
2. Precisiones teóricas: el estudio de la evasión de impuestos desde las Ciencias Sociales
a) La sociología y el “delito de cuello blanco”
b) El giro crítico en los estudios sobre el delito y el castigo
c) La criminología rural y los ilegalismos económicos
i. La división campo/ciudad
ii. La división sur/norte
iii. La criminología rural y la evasión de impuestos
3. Lineamientos metodológicos para el abordaje de los ilegalismos impositivos agrícolas

PARTE 1 Sobre el control social formal

I. Capítulo 1:
Relaciones sociales agrícolas, evasión de impuestos y control social formal en la posconvertibilidad
I. 1. Coordenadas agrícolas: posiciones en la estructura social agraria, posiciones en los ilegalismos impositivos agrícolas
I. 2. El control formal penal y la evasión de impuestos en la posconvertibilidad
I. 3. El control formal tributario y la evasión de impuestos en la actividad agrícola durante la posconvertibilidad

II. Capítulo 2:
Modos de evasión en la producción, el transporte y la comercialización de cereales y oleaginosas en el sur cordobés
II. 1. Tres modos de evasión en la actividad agrícola cordobesa: “modalidad de evasión blanca, “modalidad de evasión gris”, y “modalidad de evasión negra”
II. 2. Momento de la producción
II. 2. a) “Modalidad de evasión blanca”
i. Contratos de arrendamiento subvaluados
ii. ii. Declaraciones juradas subvaluadas
II. 3. Momento del transporte
II. 3. a) “Modalidad de evasión blanca”
i. Cartas de porte con subregistro
II. 3. b) “Modalidad de evasión gris”
i. Cartas de porte clonadas
II. 3. c) “Modalidad de evasión negra”
i. Transporte sin Cartas de Porte
ii. Esquivar controles policiales
II. 4. Momento de la comercialización
II. 4. a) “Modalidad de evasión blanca”
i. Contratos de compraventa subvaluados
ii. ii. Operaciones de comercialización internacionales subvaluadas
II. 4. b) “Modalidad de evasión gris”
i. Inscripciones falsas en el Registro de Operadores de AFIP
ii. Uso de facturas apócrifas
II. 4. c) “Modalidad de evasión negra”
i. Comercialización sin facturas ni contratos
II. 5. La morfología de los ilegalismos impositivos agrícolas del sur cordobés

PARTE 2 Sobre la inmunidad social

III. Capítulo 3: La invisibilización social de los ilegalismos impositivos agrícolas: tres técnicas de inmuno-ocultamiento
III. 1. La invisibilización de la evasión en la agricultura: su operacionalización
III. 2. Primera técnica de inmuno-ocultamiento: la evasión de impuestos en la agricultura no es un problema
III. 3. Segunda técnica de inmuno-ocultamiento: el idilio rural y el “problema de la inseguridad” III. 4. Tercera técnica de inmuno-ocultamiento: la hipernaturalización de la evasión en la actividad agrícola
III. 5. Resquebrando el hermetismo: la dosificación de la invisibilización y la inmunidad de los ilegalismos impositivos agrícolas

IV. Capítulo 4: La visibilización social de los ilegalismos impositivos agrícolas: técnicas de inmuno-racionalización
IV. 1. Desarmando y rearmando a Sykes y Matza a través de Foucault: las técnicas de inmuno-racionalización
IV. 2. Técnica de inmuno-racionalización estatal
IV. 3. Técnica de inmuno-racionalización individual
IV. 4. Técnica de inmuno-racionalización cultural


V. Bibliografía
V. 1. Bibliografía general
V. 2. Normativas y Resoluciones

Anexo 1. Sistema de referencia de los entrevistados
Anexo 2. Modelo de Carta de Porte de acuerdo a RG N°2595/2009

Título obtenido

Doctora de la Universidad de Buenos Aires en Ciencias Sociales

Institución otorgante

Universidad de Buenos Aires. Facultad de Ciencias Sociales

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