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dc.contributor.author
Torres, Miguel Agustín  
dc.date.available
2023-09-25T12:52:27Z  
dc.date.issued
2022-03  
dc.identifier.citation
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  
dc.identifier.uri
http://hdl.handle.net/11336/212900  
dc.description.abstract
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.  
dc.format
application/pdf  
dc.language.iso
eng  
dc.publisher
Ius Cooperativum  
dc.rights
info:eu-repo/semantics/openAccess  
dc.rights.uri
https://creativecommons.org/licenses/by/2.5/ar/  
dc.subject
MONOTRIBUTO REGIME  
dc.subject
ARGENTINA  
dc.subject
EVOLUTION  
dc.subject
MODIFICATIONS  
dc.subject.classification
Otras Derecho  
dc.subject.classification
Derecho  
dc.subject.classification
CIENCIAS SOCIALES  
dc.subject.classification
Otras Economía y Negocios  
dc.subject.classification
Economía y Negocios  
dc.subject.classification
CIENCIAS SOCIALES  
dc.title
The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy  
dc.type
info:eu-repo/semantics/article  
dc.type
info:ar-repo/semantics/artículo  
dc.type
info:eu-repo/semantics/publishedVersion  
dc.date.updated
2023-08-08T13:34:01Z  
dc.identifier.eissn
2799-2306  
dc.journal.number
4  
dc.journal.pagination
180-203  
dc.journal.pais
Finlandia  
dc.journal.ciudad
Helsinki  
dc.description.fil
Fil: Torres, Miguel Agustín. Consejo Nacional de Investigaciones Cientificas y Tecnicas. Centro Cientifico Tecnologico Conicet Noa Sur. Instituto Regional de Estudios Socio-culturales. - Universidad Nacional de Catamarca. Instituto Regional de Estudios Socio-culturales.; Argentina  
dc.journal.title
International Journal of Cooperative Law  
dc.relation.alternativeid
info:eu-repo/semantics/altIdentifier/url/https://iuscooperativum.org/wp-content/uploads/2022/03/Issue-4-2022.pdf  

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