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Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado

Author

Listed:
  • Tomás Garrido Pulido

    () (Universidad de Jaén)

  • Carmen Lafuente Ibáñez

    () (Universidad Antonio de Nebrija)

  • Raquel Puentes Poyatos

    () (Universidad de Jaén)

Abstract

Given 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.

Suggested Citation

  • Tomás Garrido Pulido & Carmen Lafuente Ibáñez & Raquel Puentes Poyatos, 2007. "Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 191-220, August.
  • Handle: RePEc:cic:revcir:y:2007:i:58:p:191-220
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    More about this item

    Keywords

    Second Level Agrarian Cooperatives; Annual Accounts; Tax Information; Corporation Tax.;

    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; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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