What does "monotributo" refer to in Argentina?

Monotributo is indeed a simplified tax regime designed specifically for small taxpayers in Argentina. This system allows individuals and small businesses to pay a single monthly tax that combines income tax and social security contributions. It is particularly beneficial for self-employed workers and small entrepreneurs, as it simplifies the tax filing process and reduces the administrative burden often associated with tax compliance.

The monotributo system is structured with different categories based on the taxpayer's income and activity type, making it accessible for those with limited earnings. This framework encourages the formalization of small businesses, enabling them to operate legally while minimizing the complexity of navigating traditional tax systems.

The other options refer to concepts that do not align with the purpose and function of monotributo. Tax exemptions for larger corporations, types of sales tax, and liabilities for international investors operate within entirely different contexts and cater to different segments of the economy. Therefore, the designation of monotributo as a simplified tax regime for small taxpayers correctly captures its essence and relevance within Argentina's tax structure.