IDEAS home Printed from https://ideas.repec.org/a/ehu/cuader/7117.html
   My bibliography  Save this article

La fiscalidad de las cooperativas. Un modelo que fortalece los fondos propios

Author

Listed:
  • Polanco Beldarrain, Joseba

Abstract

[ES] Las cooperativas son un modelo de empresa que tiene unas características particulares, entre las que destacan la distribución y el ejercicio del poder, la manera particular de distribución de resultados, la existencia de unos fondos obligatorios, la autoregulación del régimen de trabajo, el procedimiento de atribución de fondos económicos en el momento de la baja de un socio, y la participación de los asalariados en los resultados económicos positivos.

Suggested Citation

  • Polanco Beldarrain, Joseba, 2004. "La fiscalidad de las cooperativas. Un modelo que fortalece los fondos propios," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    • Handle: RePEc:ehu:cuader:7117
    as

    Download full text from publisher

    File URL: https://addi.ehu.es/handle/10810/7117
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ehu:cuader:7117. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alcira Macías Redondo (email available below). General contact details of provider: https://edirc.repec.org/data/ieahues.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.