Analysis reveals structural changes in Argentina's worker cooperatives' tax system under the monotributo regime, suggesting vital legal considerations.
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 predominantlyfiscal purpose, the regime has undergone significant transformations over the years.In this paper we try to characterize, from a legal perspective, the “monotributo” regimein the Argentine legal system, describing the main changes that it has experienced since its implementation and addressing the underlying reasons for them.
No takes yet. Share an insight, caveat, or question.
Miguel Agustín Torres (2025) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: