Monotributo

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.