Resumen

COMBA, Antonella. The social invisibility of tax evasion in Cordoba agriculture: three techniques of immuno-concealment. Delito soc. [online]. 2019, vol.28, n.47, pp.24-48. ISSN 0328-0101.

In this article we examine the socio-cultural operations through which the evasion of taxes in the agricultural production in the province of Córdoba in socioculturally is marginalized -to the point that it is made hidden and invisible- by means of three sociodiscursive operations that we call «techniques of immuno-concealment». We aim to explain the lack of social criminalization, that is, the absence of punitive feelings and anxieties towards the evasion of taxes in agriculture by all of those who participate in the rurality in the province of Cordoba. To do this, we conducted thirty in-depth interviews with different social actors in Cordoba’s agriculture and later analyze them through the guidelines of grounded theory. We analyze the qualitative material based on a conceptual Social Sciences scaffolding that draws on the contributions of Michel Foucault, «Critical Criminology» and« Rural Criminology».

Palabras clave : tax evasion; social immunity; agricultural production; white collar crimes; rural criminology.

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