La problemática de cálculo del Impuesto sobre Sociedades en las cooperativas de ámbitos estatal y andaluz. Un caso práctico de análisis comparativo
AbstractThree basic regulations determine the tax levied on co-operative companies, which makes it extremely difficult to calculate as, according to the Law that regulates co-operative tax, sums that are obligatorily destined for social funds are deductible from taxable income. Moreover, the co-operative law to be applied in each case has a decisive effect on taxing aspects, regulating as it does not only the specific procedure to be followed in determining the obligatory funding, but also whether to consider co-operative tax itself as a deductible expense. This influences the complexity in calculating co-operative taxation, as far as quantity is concerned and also the sums finally destined to social funds. This study evaluates the practical repercussions inherent in considering co-operative tax as a deductible expense for co-operatives, with a comparative analysis between the general legal framework and Andalusian autonomic legislation.
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Bibliographic InfoArticle provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.
Volume (Year): (2001)
Issue (Month): 38 (August)
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Co-operatives; corporate tax; case study; co-operative laws; Andalusia.;
Find related papers by JEL classification:
- P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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