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La tributación de las empresas de participación de los trabajadores: cooperativas de trabajo y sociedades laborales. Apuntes para una reforma
[Tax treatment of worker´s owned enterprises (worker cooperatives and worker societies): notes for a reform]

Author

Listed:
  • María Pilar Alguacil Marí

    (Departamento de Derecho Financiero. Universidad de Valencia.)

Abstract

Las empresas de participación de los trabajadores (cooperativas de trabajo asociado y sociedades laborales) cumplen objetivos económicos y sociales valorados por la Constitución española y por el Derecho comunitario que justificarían un tratamiento fiscal más ajustado a sus especialidades y que tuviera en cuenta los hándicaps que provoca su estructura y organización, así como su carácter de pequeña empresa. El tratamiento fiscal actual no parece, sin embargo, acomodarse a estos criterios. En el trabajo se apuntan los parámetros constitucionales y comunitarios en los que podría fundamentarse un cambio de dicho tratamiento.

Suggested Citation

  • María Pilar Alguacil Marí, 2010. "La tributación de las empresas de participación de los trabajadores: cooperativas de trabajo y sociedades laborales. Apuntes para una reforma [Tax treatment of worker´s owned enterprises (worker co," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 102, pages 24-53.
    • Handle: RePEc:ucm:reveco:y:2010:i:102:p:24-53
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    More about this item

    Keywords

    Economía social; Empleo; Cooperativas; Participación; Régimen fiscal.;
    All these keywords.

    JEL classification:

    • K10 - Law and Economics - - Basic Areas of Law - - - General (Constitutional Law)
    • L53 - Industrial Organization - - Regulation and Industrial Policy - - - Enterprise Policy
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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