The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy

Artículo

Autoría

TORRES, MIGUEL AGUSTIN

Fecha

2022

Editorial y Lugar de Edición

IusCooperativum

Revista

International Journal of Cooperative Law, vol. 4 (pp. 180-203) IusCooperativum

Resumen Información suministrada por el agente en SIGEVA

The “monotributo”, implemented in 1998, with the creation of the “Simplified Regime for Small Taxpayers” by National Law 24977, is the main tax option that the Argentine tax system offers to the members of worker cooperatives. Designed with a predominantly fiscal purpose, the regime has undergone significant transformations over the years. In this paper we try to characterize, from a legal perspective, the “monotributo” regime in the Argentine legal system, d... The “monotributo”, implemented in 1998, with the creation of the “Simplified Regime for Small Taxpayers” by National Law 24977, is the main tax option that the Argentine tax system offers to the members of worker cooperatives. Designed with a predominantly fiscal purpose, the regime has undergone significant transformations over the years. In this paper we try to characterize, from a legal perspective, the “monotributo” regime in the Argentine legal system, describing the main changes that it has experienced since its implementation and addressing the underlying reasons for them.

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Palabras Clave

MODIFICATIONSEVOLUTIONARGENTINAMONOTRIBUTO REGIME

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http://hdl.handle.net/11336/212900