ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICA

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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Detalhes bibliográficos
Autor: Arias Chavarría, Esteban
Tipo de documento: artigo
Estado:Versão publicada
Data de publicação:2022
País:Costa Rica
Recursos:Universidad de Costa Rica
Repositório:Portal de Revistas UCR
Idioma:espanhol
OAI Identifier:oai:portal.ucr.ac.cr:article/51885
Acesso em linha:https://revistas.ucr.ac.cr/index.php/sociales/article/view/51885
Access Level:Acceso aberto
Palavra-chave:NEOLIBERALISM
ELITE
SOCIAL INEQUALITY
TAXATION
SOCIOLOGY
NEOLIBERALISMO
ÉLITE
DESIGUALDAD SOCIAL
FISCALIDAD
SOCIOLOGÍA
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network_acronym_str CR
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repository_id_str
spelling ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICAÉLITES, IMPUESTOS Y DESIGUALDAD SOCIAL EN LA COSTA RICA NEOLIBERALArias Chavarría, EstebanNEOLIBERALISMELITESOCIAL INEQUALITYTAXATIONSOCIOLOGYNEOLIBERALISMOÉLITEDESIGUALDAD SOCIALFISCALIDADSOCIOLOGÍAThis 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.Este trabajo parte de las premisas y categorías de la sociología fiscal para analizar la relación entre impuestos, desigualdad social, conflictividad fiscal y élites empresariales. La metodología se basa en la comparación de tres coyunturas fiscales entre los años 2000-2018, así como la recopilación de información estadística relevante. Se indagan tres coyunturas fiscales y se observa de cerca la relación tributaria entre el Estado fiscal y las élites empresariales. Esto permite descubrir los factores macro-sociológicos detrás del régimen fiscal costarricense en el contexto neoliberal.Universidad de Costa Rica2022-07-20info:eu-repo/semantics/publishedVersionContributionartículo originalhttp://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/articleapplication/pdfapplication/ziphttps://revistas.ucr.ac.cr/index.php/sociales/article/view/5188510.15517/rcs.v0i173.51885Revista de Ciencias Sociales; No. 173 (2021): NEOLIBERALISM AND PRECARIZATION OF SOCIAL CONDITIONS (JULY-SEPTEMBER); 41-64Revista de Ciencias Sociales; Núm. 173 (2021): NEOLIBERALISMO Y PRECARIZACIÓN DE LAS CONDICIONES SOCIALES (JULIO-SETIEMBRE); 41-642215-26010482-5276reponame:Portal de Revistas UCRinstname:Universidad de Costa Ricainstacron:UCRspahttps://revistas.ucr.ac.cr/index.php/sociales/article/view/51885/52012https://revistas.ucr.ac.cr/index.php/sociales/article/view/51885/52013https://revistas.ucr.ac.cr/index.php/sociales/article/view/51885/52014acceso abiertohttp://purl.org/coar/access_right/c_abf2info:eu-repo/semantics/openAccess2022-07-22T13:37:03Zoai:portal.ucr.ac.cr:article/51885Portal de revistashttps://revistas.ucr.ac.cr/Universidadhttp://www.ucr.ac.crhttps://revistas.ucr.ac.cr/index.php/index/oaijorge.polanco@ucr.ac.crCosta RicaNo aplicaNo aplicaNo aplicaopendoar:2025-08-13T10:42:06.035Portal de Revistas UCR - Universidad de Costa Ricafalse
dc.title.none.fl_str_mv ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICA
ÉLITES, IMPUESTOS Y DESIGUALDAD SOCIAL EN LA COSTA RICA NEOLIBERAL
title ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICA
spellingShingle ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICA
Arias Chavarría, Esteban
NEOLIBERALISM
ELITE
SOCIAL INEQUALITY
TAXATION
SOCIOLOGY
NEOLIBERALISMO
ÉLITE
DESIGUALDAD SOCIAL
FISCALIDAD
SOCIOLOGÍA
title_short ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICA
title_full ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICA
title_fullStr ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICA
title_full_unstemmed ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICA
title_sort ELITES, TAXES AND SOCIAL INEQUALITY IN NEOLIBERAL COSTA RICA
dc.creator.none.fl_str_mv Arias Chavarría, Esteban
author Arias Chavarría, Esteban
author_facet Arias Chavarría, Esteban
author_role author
dc.subject.none.fl_str_mv NEOLIBERALISM
ELITE
SOCIAL INEQUALITY
TAXATION
SOCIOLOGY
NEOLIBERALISMO
ÉLITE
DESIGUALDAD SOCIAL
FISCALIDAD
SOCIOLOGÍA
topic NEOLIBERALISM
ELITE
SOCIAL INEQUALITY
TAXATION
SOCIOLOGY
NEOLIBERALISMO
ÉLITE
DESIGUALDAD SOCIAL
FISCALIDAD
SOCIOLOGÍA
description 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.
publishDate 2022
dc.date.none.fl_str_mv 2022-07-20
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
Contribution
artículo original
http://purl.org/coar/resource_type/c_2df8fbb1
info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.ucr.ac.cr/index.php/sociales/article/view/51885
10.15517/rcs.v0i173.51885
url https://revistas.ucr.ac.cr/index.php/sociales/article/view/51885
identifier_str_mv 10.15517/rcs.v0i173.51885
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.ucr.ac.cr/index.php/sociales/article/view/51885/52012
https://revistas.ucr.ac.cr/index.php/sociales/article/view/51885/52013
https://revistas.ucr.ac.cr/index.php/sociales/article/view/51885/52014
dc.rights.none.fl_str_mv acceso abierto
http://purl.org/coar/access_right/c_abf2
info:eu-repo/semantics/openAccess
rights_invalid_str_mv acceso abierto
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/zip
dc.publisher.none.fl_str_mv Universidad de Costa Rica
publisher.none.fl_str_mv Universidad de Costa Rica
dc.source.none.fl_str_mv Revista de Ciencias Sociales; No. 173 (2021): NEOLIBERALISM AND PRECARIZATION OF SOCIAL CONDITIONS (JULY-SEPTEMBER); 41-64
Revista de Ciencias Sociales; Núm. 173 (2021): NEOLIBERALISMO Y PRECARIZACIÓN DE LAS CONDICIONES SOCIALES (JULIO-SETIEMBRE); 41-64
2215-2601
0482-5276
reponame:Portal de Revistas UCR
instname:Universidad de Costa Rica
instacron:UCR
instname_str Universidad de Costa Rica
instacron_str UCR
institution UCR
reponame_str Portal de Revistas UCR
collection Portal de Revistas UCR
repository.name.fl_str_mv Portal de Revistas UCR - Universidad de Costa Rica
repository.mail.fl_str_mv jorge.polanco@ucr.ac.cr
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score 15.812455