Tax systems in Latin America are characterized by low collection, a higher incidence of regressive taxes and mechanisms, little redistribution, and poor compliance. Policymakers and international organizations have proposed reforms across the region with the aim of increasing revenue for social expenditures and sustainable growth. These challenges, however, are not new: Latin American countries have historically tried to build effective and egalitarian tax systems. This article illuminates the relationships between individual and state whereby citizenship and social cohesion take central stage. To do this, it examines different strands of literature and suggests new avenues for research. The article explores three dimensions of the social relations underpinning taxation: the building of citizenship through cooperation, the role of interest groups in the design and implementation of fiscal policy, and the resulting building of state capacity. These three relational dimensions open a research agenda on a fiscal sociology in Latin America, focusing on the social relationships that sustain and are created by fiscal arrangements.