Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado
AbstractGiven that the tax information provided by companies in their Annual Accounts is a key factor in providing a reliable image of themselves, it is essential for them to submit this information in accordance with the standards of the General Accounting Plan, as well as providing additional information. This study therefore endeavours to measure the degree to which a sample of Second Level Agrarian Cooperatives follow accounting and tax regulations, bearing in mind the level of obligatory tax information provided in the Annual Accounts and the amount of information voluntarily supplied.
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Bibliographic InfoArticle provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.
Volume (Year): (2007)
Issue (Month): 58 (August)
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Second Level Agrarian Cooperatives; Annual Accounts; Tax Information; Corporation Tax.;
Find related papers by JEL classification:
- Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other
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