“Discriminación” y “desigualdad”: representaciones de la Confederación Intercooperativa Agropecuaria (CONINAGRO) en torno al vínculo fiscal entre finales del siglo XX y principios del XXI

Abstract

The purpose of this article is to analyze the representations held by the Confederación Intercooperativa Agropecuaria (CONINAGRO) regarding the differential tax treatment to which agricultural cooperatives are subject (and/or should be), in particular, with regard to the Gross Income (IIBB) Tax, towards the end of the first decade of this century. That is to say, we are interested in reporting the presence of a discursive matrix that materializes in critical moments of the negotiation with the public powers for the modification of national and provincial taxes. In this context, the representations historically built around an “unequal” and “discriminatory” tax connection were updated to incorporate the principle of “tax equity”. To achieve this objective, we will mainly use the institutionalizing discourses put forward by CONINAGRO as we understand that they carry legitimate and legitimizing meanings of the Union actions and, consequently, a key space to address the representations related to the tax connection.