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

Autores
Torres, Miguel Agustín
Año de publicación
2022
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
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.
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
Materia
MONOTRIBUTO REGIME
ARGENTINA
EVOLUTION
MODIFICATIONS
Nivel de accesibilidad
acceso abierto
Condiciones de uso
https://creativecommons.org/licenses/by/2.5/ar/
Repositorio
CONICET Digital (CONICET)
Institución
Consejo Nacional de Investigaciones Científicas y Técnicas
OAI Identificador
oai:ri.conicet.gov.ar:11336/212900
Acceder
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network_name_str CONICET Digital (CONICET)
spelling The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policyTorres, Miguel AgustínMONOTRIBUTO REGIMEARGENTINAEVOLUTIONMODIFICATIONShttps://purl.org/becyt/ford/5.5https://purl.org/becyt/ford/5https://purl.org/becyt/ford/5.2https://purl.org/becyt/ford/5The “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.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.; ArgentinaIus Cooperativum2022-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdfhttp://hdl.handle.net/11336/212900Torres, 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; 180-2032799-2306CONICET DigitalCONICETenginfo:eu-repo/semantics/altIdentifier/url/https://iuscooperativum.org/wp-content/uploads/2022/03/Issue-4-2022.pdfinfo:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by/2.5/ar/reponame:CONICET Digital (CONICET)instname:Consejo Nacional de Investigaciones Científicas y Técnicas2025-09-29T10:08:54Zoai:ri.conicet.gov.ar:11336/212900instacron:CONICETInstitucionalhttp://ri.conicet.gov.ar/Organismo científico-tecnológicoNo correspondehttp://ri.conicet.gov.ar/oai/requestdasensio@conicet.gov.ar; lcarlino@conicet.gov.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:34982025-09-29 10:08:54.843CONICET Digital (CONICET) - Consejo Nacional de Investigaciones Científicas y Técnicasfalse
dc.title.none.fl_str_mv The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy
title The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy
spellingShingle The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy
Torres, Miguel Agustín
MONOTRIBUTO REGIME
ARGENTINA
EVOLUTION
MODIFICATIONS
title_short The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy
title_full The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy
title_fullStr The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy
title_full_unstemmed The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy
title_sort The "Monotributo" regime and the worker cooperatives in Argentina: The diversification of a fiscal policy
dc.creator.none.fl_str_mv Torres, Miguel Agustín
author Torres, Miguel Agustín
author_facet Torres, Miguel Agustín
author_role author
dc.subject.none.fl_str_mv MONOTRIBUTO REGIME
ARGENTINA
EVOLUTION
MODIFICATIONS
topic MONOTRIBUTO REGIME
ARGENTINA
EVOLUTION
MODIFICATIONS
purl_subject.fl_str_mv https://purl.org/becyt/ford/5.5
https://purl.org/becyt/ford/5
https://purl.org/becyt/ford/5.2
https://purl.org/becyt/ford/5
dc.description.none.fl_txt_mv 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.
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
description 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.
publishDate 2022
dc.date.none.fl_str_mv 2022-03
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://purl.org/coar/resource_type/c_6501
info:ar-repo/semantics/articulo
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/11336/212900
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
2799-2306
CONICET Digital
CONICET
url http://hdl.handle.net/11336/212900
identifier_str_mv 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
2799-2306
CONICET Digital
CONICET
dc.language.none.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv info:eu-repo/semantics/altIdentifier/url/https://iuscooperativum.org/wp-content/uploads/2022/03/Issue-4-2022.pdf
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
https://creativecommons.org/licenses/by/2.5/ar/
eu_rights_str_mv openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/2.5/ar/
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Ius Cooperativum
publisher.none.fl_str_mv Ius Cooperativum
dc.source.none.fl_str_mv reponame:CONICET Digital (CONICET)
instname:Consejo Nacional de Investigaciones Científicas y Técnicas
reponame_str CONICET Digital (CONICET)
collection CONICET Digital (CONICET)
instname_str Consejo Nacional de Investigaciones Científicas y Técnicas
repository.name.fl_str_mv CONICET Digital (CONICET) - Consejo Nacional de Investigaciones Científicas y Técnicas
repository.mail.fl_str_mv dasensio@conicet.gov.ar; lcarlino@conicet.gov.ar
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score 13.070432

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