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Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria

Author

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  • Cristóbal José Borrero Moro

    () (Universitat de València)

Abstract

Nowadays the collaboration of private citizens in tax collection management is essential for effective tax collection. For credit cooperatives, collaborating with the State Agency for Tax Administration in tax collection management means public recognition of their ability as financial operators and their economic standing and financial management capability, as well as the possibility of providing more services for their members.

Suggested Citation

  • Cristóbal José Borrero Moro, 2000. "Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 36, pages 51-78, December.
  • Handle: RePEc:cic:revcir:y:2000:i:36:p:51-78
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    File URL: http://www.ciriec-revistaeconomia.es/banco/02_Borrero_36.pdf
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    More about this item

    Keywords

    Credit cooperatives; tax collection; collaborating bodies.;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises

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