Transición de la informalidad a la formalidad: alcances y limitaciones del monotributo como instrumento para la inclusión tributaria y en la seguridad social

Bertranou, Fabio and Goldschmit, Ariela (2022): Transición de la informalidad a la formalidad: alcances y limitaciones del monotributo como instrumento para la inclusión tributaria y en la seguridad social. Published in: Aportes al debate sobre la tributación en América Latina (2024)

Abstract

This article reviews simplified taxation for small taxpayers in Latin America and then presents and discusses the simplified single tax regime with access to social protection for Argentina. In recent years, the interest of tax policy in small taxpayers has increased: companies or individuals, with low incomes and mostly informal. Since they are considered an integral part of the segment of taxpayers who are “difficult to tax” and have a low tax capacity, there seems to be a consensus that the main motivation for developing these special regimes in Latin America would have two justifications: the need to guarantee voluntary compliance with tax obligations by adjusting the costs for smaller companies and self-employed workers and, at the same time, minimizing the cost of their administration by the tax authorities. Conceptually, this would provide a “bridge” to attract small economic units, mostly sole proprietorships, to formality and, at the same time, improve the management of tax administration resources, also facilitating their inclusion in social security. Currently, this type of instrument is widely used in Latin American tax systems, although with diverse and heterogeneous characteristics. Of particular interest are the cases that, additionally, seek to incorporate informal segments into social protection coverage. In these experiences, simplified tax regimes include social security contributions and allow their contributors to access health coverage and/or pensions. This constitutes progress in the simultaneous transition to formality from the tax point of view as well as the objective of universalizing social protection, although it poses some important dilemmas. On the one hand, for the sufficiency and sustainability of the benefit schemes, while, on the other, for the projection of the trajectories of the economic units and the appropriate incentives and stimuli for their growth.

• Item Type: MPRA Paper
• English Title: Transition from Informality to Formality: Scope and Limitations of the Single Tax as an Instrument for Tax and Social Security Inclusion
• Language: Spanish
• Keywords: informality, single tax, "monotributo", social security inclusion, tax inclusion
• Subjects: E - Macroeconomics and Monetary Economics > E2 - Consumption, Saving, Production, Investment, Labor Markets, and Informal Economy > E26 - Informal Economy ; Underground Economy; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion and Avoidance; H - Public Economics > H5 - National Government Expenditures and Related Policies > H55 - Social Security and Public Pensions; J - Labor and Demographic Economics > J4 - Particular Labor Markets > J46 - Informal Labor Markets; O - Economic Development, Innovation, Technological Change, and Growth > O1 - Economic Development > O17 - Formal and Informal Sectors ; Shadow Economy ; Institutional Arrangements

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