Despite the implementation of various CCT programs and the consequent, although discussed for its low level of evaluation and control reduction of poverty and indigence rates and effective increase of labor insertion of vulnerable population sectors, Argentina continues to maintain high levels of inequality . From a financial analysis point of view, this situation is largely due to the consolidation of a highly regressive detractive system, characterized by the imposition of prevailing indirect taxes levied on productive, intermediate and final consumption products without taking into account the effective contributory capacity of the real or incidental recipients of the tax. In a country like Argentina, belonging to the most unequal continent in the world, it is essential to start being, and not to appear: the structuring of the fiscal system must pursue and encourage the achievement of a structural middle class, taking as a starting point a context of acute economic asymmetries both at a population level and at a regional geographic level. One of the main shortcomings that consolidate these situations suffered by innumerable families is the lack of articulation of fiscal reforms that tend to the development and consolidation of a structural middle class through a progressive, inclusive and responsible tax system.
Keywords:
Social development, taxation, tax system, transfers, regressivity
Rezzoagli, L. C., Villalba, A., & Perini, A. (2018). Critical guidelines of the existing relationship between TMC programs and consumer taxes in Argentina: the importance of looking (and no being) in the combat to the inequality of opportunities. Journal Studies of Public Policy, 4(1), 134–148. https://doi.org/10.5354/0719-6296.2018.48428
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