Abstract

MARCOS, María Florencia. The Monotributo Social Agropecuario as a legibility effect. An analysis from the anthropological studies of the state. Trab. soc. [online]. 2021, vol.22, n.37, pp.151-166.  Epub July 01, 2021. ISSN 1514-6871.

In 2009 in Argentina the Monotributo Social Agropecuario (MSA) was created from an agreement between the Ministry of Production and the Ministry of Social Development. It was an instrument for family farmers to be able, on one hand, to invoice their production through sales channels and, on the other, to access retirement contributions and a mandatory medical plan. Unlike other tax categories, the MSA was zero-cost to beneficiaries.This paper seeks to analyze this governing device from the perspective of legibility. The narratives that were produced from the institutions involved in the creation of the Monotributo Social Agropecuario refer to the recognition of rights and access to the formality of sales for small-scale producers. Invoicing the production allowed these subjects to formalize their income. The methodological strategy proposed in this work combines the analysis of official documents of state policies and the analysis of the record of observation and participation in the mobilizations and interventions that took place in the winter of 2018 in the Ciudad Autónoma de Buenos Aires in the context of the tax regime change.

Keywords : monotributo social agropecuario; legibility; governmentality; formality.

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