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

This article examines the relationship between formal tax systems and criminal governance, utilising the Northern Triangle of Central America as a case study to illustrate how gang-controlled territories challenge traditional notions of tax sovereignty and territoriality. By analysing the overlapping fiscal functions of state taxation and the extortion practices of criminal organisations, such as Mara Salvatrucha (MS-13) and Mara Barrio 18 (M-18), the article highlights the complexities that arise in regions with dual tax authorities. This exploration aims to broaden the scope of tax scholarship and social science research by encouraging further study into how these non-state actors influence tax compliance, the construction of legal norms, economic behaviour and state fiscal authority, including the potential recognition of criminal governance within formal tax systems.