Capacidad estatal y fiscalidad: Apuntes teóricos para el debate

Ronalth Ochaeta Aguilar

Resumen


Recover and rethink the State is part of the ongoing debate in the social sciences in Central America. Addressing the prospect of stateness for development can enrich our reflection on social and institutional issues in the region. The central argument of this article is to bring stateness debate and make visible the importance of building State capacity for inclusiveness, watching taxation as transversal perspective on development opportunities in the region. We propose in this article to give relevance to the State as a key actor and observe it from a neo-Weberian perspective, with the aim of building bridges towards a new institutional design and reform of the State for the region. We seek to encourage the reader to observe the institutions with another look, and suggest the importance of taxation, inclusiveness and stateness as central to promote a new role for the State in the region. Our proposal is an exercise of theoretical and conceptual reflection, and propose a proactive critical towards the current role and reform of State positions.


Palabras clave


estatalidad, fiscalidad, inclusividad, reforma del Estado y capacidad estatal

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Referencias


Abente Brun, D. (2012). «Estatalidad y calidad de la democracia en Paraguay», en América Latina Hoy. Vol. 60, abril de 2012, pp. 43-66. España: Universidad de Salamanca Salamanca.

Acemoglu, Daron, Robinson James A. (2012). Los orígenes del poder, la prosperidad y la pobreza. ¿Por qué fracasan los países? EE. UU.: Deusto S.A, Ediciones, 608 pp.

Altman, David. Luna, Juan Pablo (2012). «Introducción: El Estado Latinoamericano en su laberinto», en Revista de Ciencia Política. Vol. 32, núm. 3, pp. 521-543.


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