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The tax is the crux of the government project to sustain inequality and control of the poor under the guise of supporting them and the economy

Tulio Rosembuj, April 2023, "(PDF) FOUCAULT AND FISCAL GOVERNMENTALITY," ResearchGate, https://www.researchgate.net/publication/370399285_FOUCAULT_AND_FISCAL_GOVERNMENTALITY

through the private law of property and contracts, and the second challenge is to transform social needs into public goods. That is a progressive tax system. 2.4. Fiscal governmentality. Police discipline wins in perfection because it conveys a discourse of unifying and totalizing power over society and the State itself that frequently masks its unilateral and coercive nature under disciplinary normalization, emergency police sovereignty, which justifies it. The normalization society, says Foucault, is a society where, according to a vertical articulation, the norm of the discipline from the outside intersects with the model of the field -the fact- that regulates the interior of the processes employing the reduction of the deviations, the return to the average, the maintenance of the balance. The normalizing power inspires the liberal order of the reason of State ,on subjection to discipline and its transfer that affects everyone's behavior. A "disciplinary normalization." The disciplines provide coherence to the media that regulates, corrects, and modulates the behavior of the people who are the protagonists of them or created by individuals who promote them. The disciplines refer to forms of social behavior inflexible for those who fall under their scope because they frame to trade, profession, techniques, and knowledge necessary to pretend to be or occupy what it is. There are procedures for information, declaration, accounting, economic budgets, audit interpretation, good corporate practices, and imposed technical references. Its adherence ensures the usual rule, and its rejection causes the destruction or marginalization of those who carry it out. The disciplines centralize the general production of individual liberties and interests compatible with the effectiveness and efficiency of the economic system, correlative to personal, patrimonial, and capital freedom and security. The core of normalization is the economization of life, including the intimate and particular spheres of each one. There is no other reason for government than that of the market. The commodification turns into metaphysics any moral imposition of justice, social equality, and solidarity. The entrepreneur finds his motivation in his selfish interest, and his self-esteem grows with the satisfaction of his interest, with no more economic rationale than his own decision. Thus, his throne of interest leads him to the throne of sacrifice because he perceives as disadvantages the protection of public presence, cooperation or solidarity with others, or the legal regulation of the toxic competition of extreme powers of multinationals, digital, financial banking system (oligopolies, concentration, globalization).

!23!The tax must be per the market economy and companies. The mass taxpayers with fewer resources, consumers, workers, or small owners are outside the circuit. The tax system not only preserves the game from gamers who avoid or evade it but also causes the fiscal impoverishment of low-income people. Ultimately, they end up supporting taxes higher than they receive from the Public Treasury. The poor pay taxes over the transfers they receive, often taking them below the poverty line. The paradox of the belief in the universality and homogeneity of the tax system explains the lack of knowledge that those who barely demonstrate the ability to pay to contribute more than those who have more. Fiscal impoverishment arises when people experiencing poverty are poorer because of the taxes charged to them over the tax benefits they receive. This is the experience on salaries or sales tax. A. Jurow Kleiman is right when she argues that fiscal impoverishment violates human dignity because it damages people's physical and emotional well-being and worsens their social exclusion.37 The tax becomes a price for the enjoyment of public goods or services that only those who use or enjoy them pay. The tax is not a tax on the ability to pay off those who have the most, but the use and enjoyment of public goods of those with less power of disposal. The security devices, the practical reason of the government, set the limits to preaching freedom and controls or sanctions to its application without risks or dangers. Individual freedom cannot exist without orderly and consented intervention, and democracy is a danger as long as it is not limited to the regulatory form of prices. The most significant risk is the security device of the sovereign state of exception that creates its order without right: the illegality of the law. "When (Foucault ) speaks to us of illegalisms, he indicates that every legislative device has contemplated some reserved spaces in which the law can be violated, others in which it can be ignored and finally, still others in which infractions can be punished. "38 Tax evasion is the first sign of violation of the law, and avoidance or aggressive tax planning is the second sign of law refusal that can be without consequences. The legal tax system transfers the tax burden on third parties, consumers, or workers. The tax is redistributive in the opposite direction to what is declared and hides its effects to avoid debate among those affected. The impact of the tax burden is a legal and economic privilege of the enterprise and owner, and its transfer is a sophisticated instrument of difference between the types of nominal taxes and the effective ones. The art of neoliberal government makes an art of the culture of danger. The culture of danger depends on the success or failure of each one, their ambition in the market, and the cultivation of their economic interests. The greatest threat is those who do not even pass the property, wealth, or orderly behavior test in the social system and throw normalized society into disorder. The danger comes from the poor, not the de facto inequality supporting those who enjoy economic, social, and political power. Inequality results from the lack of each individual and the natural order of the market. Competition demands its maximum guarantee to avoid the overreach of democracy and the arbitrary interference of the State. The liberal order is the victim of a crisis of governmentality (social, economic, and political turmoil) when the economic cost of liberties is higher than its results and the safety devices of the life of the population break. The crisis of governmentality imposes a return to the defense at all costs of sovereignty as a last resort against "dangerous accidents", the return to legal absolutism, through or despite the law, and, in the end, the alternative to urgency and the exception of the rule of law. Autocracy, exception, and urgency inspire discipline, not normalization, without the adherence and consensus of the population and the east shore of coercion.

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