This paper uses a theoretical perspective based on the ideas of Foucault, critical criminology, and rural criminology, to examine how social relations influenced tax evasion mechanisms in agriculture in the province of Córdoba, Argentina. The paper’s main contribution is to show how tax evasion mechanisms are deeply rooted in social relationships developed in the grain market. Through the analysis of thirty interviews, official statistics of tax evasion convictions, and administrative resolutions issued by the national tax agency, I argue that severe formal controls were unsuccessful in eradicating tax evasion because normative changes could not abruptly annul the social relations that made tax evasion in agriculture possible. On the contrary, tax evasion persisted, although some evasion mechanisms were left aside and new ones were created. Thus, it is necessary to stress the importance of a paper that studies economic crimes in geographic areas outside the global north, such as rural Argentina.

中文翻译：

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阿根廷农村逃税：科尔多瓦粮食市场逃税机制及社会关系分析

本文使用基于福柯、批判犯罪学和农村犯罪学思想的理论视角，研究社会关系如何影响阿根廷科尔多瓦省农业的逃税机制。该论文的主要贡献是展示逃税机制如何深深植根于粮食市场中发展起来的社会关系中。通过对 30 次访谈的分析、对逃税定罪的官方统计数据以及国家税务机关发布的行政决议，我认为严格的正式控制在根除逃税方面是失败的，因为规范的变化不能突然取消造成逃税的社会关系。在农业可能。相反，尽管一些逃税机制被搁置并创建了新的机制，但逃税行为仍然存在。因此，