Artículo
The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy
Fecha de publicación:
03/2022
Editorial:
Ius Cooperativum
Revista:
International Journal of Cooperative Law
e-ISSN:
2799-2306
Idioma:
Inglés
Tipo de recurso:
Artículo publicado
Clasificación temática:
Resumen
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.
Palabras clave:
MONOTRIBUTO REGIME
,
ARGENTINA
,
EVOLUTION
,
MODIFICATIONS
Archivos asociados
Licencia
Identificadores
Colecciones
Articulos (IRES)
Articulos de INSTITUTO REGIONAL DE ESTUDIOS SOCIO-CULTURALES
Articulos de INSTITUTO REGIONAL DE ESTUDIOS SOCIO-CULTURALES
Citación
Torres, Miguel Agustín; The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy; Ius Cooperativum; International Journal of Cooperative Law; 4; 3-2022; 180-203
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