By that I mean that you do not list is as a specific separate task, because it gives your manager the ability to choose the development work without the refactoring, which perpetuates the issue.
It's a compounded issue. The lack of code quality causes delays, which makes it harder to reach the deadline, which causes management to cut even more corners to try and get to the deadline, therefore lowering the code quality further, and the cycle repeats.
In their defense, it's not management's job to know how to do development. It's your job to provide them with the necessary advice that allows them to make business decisions about the development efforts. If doing development without refactoring is a bad development practice, then the advice you give should not offer it as a valid option.
How not to not justify refactoring.
So I chose to no longer give these managers the implementation details of how development should be done. Presenting development and refactoring as two separate steps implies that management can choose them independently. It's not reasonable to do so, and therefore it should not be presented as an option.
There's no restaurant in the world that has a special menu option where they only serve food that did not fall on the floor. The implicit expectation for any and every dish is that the food never fell on the floor.
Similarly, you should not present separate options where development happens without the necessary refactoring, because the implicit expectation is that development includes refactoring.
In order to protect both the project and the managers from themselves; simply start considering that essential tasks for development are by definition essential to development, and therefore fall under the "development" category and don't need to be mentioned separately.
There's no restaurant in the world that has All it does is provide a special menubad option where they only serve food that did not fall on the floor. The implicit expectation for any and every dish is that the food never fell on the floor.
Similarly, you should not present separate options where development happens without the necessary refactoring, because the implicit expectation is thatof picking development includesand excluding refactoring.