Country brief: Simplified tax and contribution schemes supporting the transition to formality in Argentina

Argentina’s simplified tax and contribution scheme, the monotributo, integrates social security contributions and the payment of taxes, and it is helping to extend social security coverage through contributory social protection. 

The country's experience highlights the potential of simplified tax and social security contribution schemes to expand social security coverage, but it is also clear that complementary measures are required to ensure sustainability and an effective transition to formality.