La identidad cooperativa como justificación de un tratamiento fiscal diferenciado
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2016-12-21
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Universidad de Deusto = Deustuko Unibertsitatea, Asociación Internacional de Derecho Cooperativo
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La sociedad cooperativa se inspira en unos principios de funcionamiento distintos a los que rigen en la sociedad de capitales, como la supeditación del capital al trabajo, la integración del hecho económico en el social y la gestión democrática. Los principios y las especiales reglas de funcionamiento cooperativo dificultan la aplicación a las cooperativas del modelo de tributación general previsto para las sociedades de capital, y puede explicar la necesidad de un régimen fiscal diferenciado. Propongo buscar entre los valores identitarios de las cooperativas, es decir, entre las características que definen y a su vez diferencian a las cooperativas de otras formas societarias, alguno que permita justificar el establecimiento de un régimen tributario diferenciado para las cooperativas, como pueden ser la autoayuda o mutualismo y la democracia.
The cooperatives are based on different operating principles that rules in limited companies, such as the subordination of capital to labor, the economic fact integrated in the social and their democratic management. Those principles and the special rules of operating of the cooperatives make it difficult to apply to cooperatives the model planned for general taxation of limited companies, and may explain the need for a differentiated taxation for cooperatives. I propose to search for the identity values of cooperatives, ie, among the characteristics that define and, at the same time, differentiate co-operatives from other corporate forms. And try to find one value to justify a differentiated taxation for cooperatives, such as self-help or mutualism and democracy.
The cooperatives are based on different operating principles that rules in limited companies, such as the subordination of capital to labor, the economic fact integrated in the social and their democratic management. Those principles and the special rules of operating of the cooperatives make it difficult to apply to cooperatives the model planned for general taxation of limited companies, and may explain the need for a differentiated taxation for cooperatives. I propose to search for the identity values of cooperatives, ie, among the characteristics that define and, at the same time, differentiate co-operatives from other corporate forms. And try to find one value to justify a differentiated taxation for cooperatives, such as self-help or mutualism and democracy.
Palabras clave
Autoayuda
Mutualismo
Democracia
Régimen tributario especial
Igualdad
Self-help
Mutualism
Democracy
Special taxation
Equality
Mutualismo
Democracia
Régimen tributario especial
Igualdad
Self-help
Mutualism
Democracy
Special taxation
Equality
Descripción
Materias
Cita
Atxabal Rada, A. (2016). La identidad cooperativa como justificación de un tratamiento fiscal diferenciado. Boletín de la Asociación Internacional de Derecho Cooperativo: International Association of Cooperative Law Journal, 50, 285-307. https://doi.org/10.18543/BAIDC-50-2016PP285-307