Análisis de la política tributaria argentina durante la "Dédaca Infame" (1930-1943)

Abstract

Contradictions are frequently found between the position of governments on the impact of fiscal policy, and, particularly, tax policy, on the economy, and the real impact of current taxes; and it is necessary to study what factors generated these contradictions. The purpose of this work is to analyze the Argentinian tax system, and the reforms implemented by the governments of the “Década Infame” (1930-1943), to evaluate whether they reflected the objectives set by the government's economic projects. Through qualitative research methods such as documentary analysis, the economic objectives pursued by the governments of the period, the tax system and the reforms conducted were examined, seeking to identify the concurrences and contradictions between these and their economic policy objectives. As a result, it was found that the governments of those years deepened the intervention of the State in the economy, the opposite to what is expected with conservative governments, mainly due to the negative consequences of the 1929 crisis in Argentina, in addition to other factors such as the change in behavior of the elites, the growing organizational capacity of the State and the political context during the putsch.