ÉLITES, IMPUESTOS Y DESIGUALDAD SOCIAL EN LA COSTA RICA NEOLIBERAL

This article is based on the premises and theoretical categories of the fiscal sociology to analyze the relations among taxes, social inequality, tax conflicts and business elites. The methodology is based on critical conjuctures comparison and review of relevant fiscal an...

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Auteur principal: Arias Chavarría, Esteban
Format: Online
Langue:spa
Publié: Universidad de Costa Rica 2022
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Accès en ligne:https://revistas.ucr.ac.cr/index.php/sociales/article/view/51885
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Résumé:This article is based on the premises and theoretical categories of the fiscal sociology to analyze the relations among taxes, social inequality, tax conflicts and business elites. The methodology is based on critical conjuctures comparison and review of relevant fiscal and inequality statics. Three major tax critical conjuctures are observed to examine the close relation between the fiscal state and corporate elites. This allows to discover macro-sociological elements behind the costarican fiscal regime within the neoliberal period.