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July 15, 2026Journal of Latin American StudiesOpen Access

Taxation under Siege: The Intersection of State and Criminal Tax Governance in Central America’s Northern Triangle

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Authors

RORoberto Ramos Obando

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Overview

Article examines criminal governance's impact on tax systems in Central America's Northern Triangle, suggesting new study directions.

Key Points

  • To explore the relationship between formal tax systems and criminal governance in Central America's Northern Triangle.
  • Analyzed the fiscal functions of state taxation and criminal organisations in gang-controlled territories.
  • Utilized case studies of MS-13 and M-18 to illustrate the challenges of tax sovereignty.
  • Examined the influence of non-state actors on tax compliance and economic behavior.
  • Identified significant challenges to traditional tax sovereignty due to criminal extortion practices.
  • Highlighted the complexities of dual tax authorities in gang-controlled areas.
  • Suggested a need for broader tax scholarship to include the impacts of criminal governance.

Cite This Study

Roberto Ramos Obando (2026) studied this question.

synapsesocial.com/papers/6a57234488b21df875480153https://doi.org/10.1017/s0022216x26101394
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