Acceso usuarios
Enrique Miguel del Percio
El principal desafío de América Latina consiste en encontrar el modo de afrontar la fragmentación social, el individualismo extremo y las inequidades oprobiosas en el marco del más absoluto respeto a las instituciones. El Estado aún tiene en sus manos dos herramientas formidables: la educación y el sistema tributario. La insistencia en el cumplimiento de las obligaciones tributarias contribuye decisivamente a formar una conciencia ciudadana, fundamento, a su vez, de una mayor calidad institucional. Y, en una suerte de causalidad circular, el correcto funcionamiento de las instituciones legitima el reclamo de cumplimiento de las obligaciones tributarias a un habitante que va, así, tomando creciente conciencia de los deberes y derechos emergentes de su condición de ciudadano. Para comprender el modo en que pueden darse estos procesos en la región, es preciso contar con una nueva disciplina: la sociología de las finanzas públicas.The principal challenge of Latin America is finding the appropriate manner of facing social fragmentation, extreme individualism and opprobrious inequity, and, at the same time, preserving a strict respect towards institutions. For these purposes, governments have two fundamental tools at their hands: education and tax systems. The fulfillment of tax obligations decisively contributes to create citizen’s consciousness, which at the same time, constitutes the ground of institutional quality. On a circular causality relationship, the correct functioning of institutions legitimates the collection of taxes from an inhabitant that, at the same time, acquires awareness of the rights and obligations that derive from the condition of citizen. In order to understand the means through which these processes take place in the region, it is necessary to consider a new discipline: the sociology of public finances.
Latin America's main challenge lies in finding a way to address social fragmentation, extreme individualism, and egregious inequalities while maintaining absolute respect for institutions. The State still possesses two formidable tools: education and the tax system. Emphasizing compliance with tax obligations is crucial in fostering civic awareness, which, in turn, underpins higher-quality institutions. And, in a kind of circular causality, the proper functioning of institutions legitimizes the demand for tax compliance from citizens who, in turn, become increasingly aware of the duties and rights inherent in their citizenship. To understand how these processes can unfold in the region, a new discipline is needed: the sociology of public finance.
