El régimen fiscal cooperativo como instrumento de política económica
Abstract
This study aims to examine the importance that the cooperative tax scheme has today as an instrument to strengthen the role of cooperatives in the development of economic activity. This scheme proves to be inadequate at present, as no advantage has been taken of the recent Tax Reform to strengthen it. And this while recognising the significant role played so far by the various forms of cooperative societies in areas related to job creation and business development. Other actions still to be undertaken are also highlighted such as the need to improve the financing of cooperative members and, ultimately, enhance training and the dissemination of cooperativism.
Received: 20 April 2015
Accepted: 25 May 2015
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