Estudio de la relación existente entre la presión fiscal tributaria y las empresas industriales de la República Argentina

Abstract

This doctoral thesis challenges the existing concepts in Argentina about taxes and their impact on the industrial sector. Among them, the one claiming that a high tax burden hinders business development is deeply rooted. For this reason, the academics, the corporate executives and directing managers of business chambers are permanently requesting reductions on taxes from the Government. However, can it be safely affirmed that a high tax burden really harms industry? This paper claims that a high tax incidence does not harm the industrial sector, but quite the opposite, it can improve its level of competitiveness. Therefore, this study will aim to determine, in the first place, whether a high tax burden can hinder the industrial development, competitiveness and growth in Argentina; in the second place, to define the relationship among tax burden, produced volume and productivity, and the development of the necessary infrastructure and of the players in the local tax system. For the purpose of achieving the objectives above mentioned, the existing relationships between the selected variables (tax burden ad industrial production) will be analyzed. An historic-evaluative methodology will be applied by compiling Argentinian economic and political background information; then, an empiric and descriptive methodology will be used by surveying different types of data -both from official and private sources- that may justify the relations just proposed. The industry is not in need of low taxes in order to develop; however, it does need substantial infrastructure instead (routes, energy, maritime ports, gas supply, roads, etc.). Therefore, industrial growth cannot be achieved on an individual basis but only by supporting investment and allocating part of their tax burden. In the first place, the national tax system places its burden on the individuals rather than on the companies: 64 % of the total tax revenues is contributed by self-employed taxpayers, employees and final consumers, and the remaining 36 % is contributed by corporations. In other words, the companies perform as withholding agents by collecting the money from the citizens and transferring it to the State. Thus, as it may be seen, the infrastructure allowing for industrial development and the implementation of Government programs are, as a matter of fact, financed by the citizenship. Therefore, it may be affirmed that should the investment of the total tax revenues (7 % in Argentina) be kept at a constant level, an increased revenue would involve more resources for infrastructure and industrial development programs. These resources are provided by the citizenship to a greater extent than by the business sector that transfers taxes to the State. This research will prove that the increase of tax burden in Argentina has not hindered industrial development but quite the opposite, that the industrial sectors have altogether grown in an environment of increased tax burden. Said development has been achieved with governmental support and with improved infrastructure, which is necessary for industrial progress. The whole process has been mostly financed by the citizenship, who've contributed with part of their income and have provided for an adequate environment. Finally, the grounds for a draft law about special deduction and capitalization on income taxes for self-employed and employed taxpayers and employees will be laid as a contribution to this research, in order to provide for a fairer, more equitable and more impartial allocation and financing of the national tax system.