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

Article

Authorship

TORRES, MIGUEL AGUSTIN

Date

2022

Publishing House and Editing Place

IusCooperativum

Magazine

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

Summary Information provided by the agent in 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.