The cooperative funds in the discussion on the exoneration of the payment of income tax in the Costa Rican cooperatives
Abstract
Since the existence of a special legislation for cooperatives, the legislator considered that cooperatives as non-profit legal entities were exempt from paying income tax. This norm has been accompanied by a regime of legal reserves or cooperative funds dedicated to legal reserve, education reserve and social welfare reserve. Such reserves obtain their funds from the operations of the cooperatives in their fiscal year, each year. However, the lack of development of a culture based on Cooperative Values and Principles and Cooperative Law has led public officials and deputies to seek legal means to force cooperatives to pay income tax, without success because they always The legal nature of cooperatives has prevailed as economic-social organizations whose main objective is not profit but the economic-social well-being of their members.
Received: 20 May 2021
Accepted: 22 June 2021
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