Monotributo

ISBN-13: 9786206492498 / Angielski / Miękka / 72 str.

María Dolores Brunelli Dominguez

Opis

A study of the Simplified Regime for small taxpayers, commonly called "Monotax", is developed in order to have an approximate view of the socioeconomic situation of the subjects included in the regime. It is analyzed under the constitutional aspects of the imperium of the State and its limits, to see if they are complied with in the application of the law, or if some aspects of the same can be considered outside the precepts that it grants as rights and guarantees to the citizens, as well as the International treaties consecrated at its level that protect the inalienable subjective rights of the human being. The lack of progressivity or even better the incongruence between patrimonial capacity and tax fixation is evident. The arbitrary fixing of the tax to be levied, plus the fixed amounts that contribute to Social Security and Social Security, equalize all categories, by not respecting a percentage of gross income, as it is done in the case of dependent workers.

O autorze

María Dolores Brunelli Dominguez, Attorney at Law. Siglo 21 University.