Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform

<p>This paper aims to highlight the difficulties that cooperatives have in the calculation of corporate tax as a consequence of the application of the tax regime of cooperatives. There are some specific questions which affect corporate tax calculation: a) the existence of different types of re...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Agustín Romero Civera, Sergio Mari Vidal
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2015
Materias:	Fiscalidad de cooperativas Impuesto de sociedades Ley 20/1990 obsolescencia régimen fiscal de cooperativas reforma régimen fiscal de cooperativas. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/7be5ae83242c47e2b4d382aa5cc3eea6
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:7be5ae83242c47e2b4d382aa5cc3eea6
record_format	dspace
spelling	oai:doaj.org-article:7be5ae83242c47e2b4d382aa5cc3eea62021-11-12T13:14:37ZSome critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform1135-66181885-803110.5209/rev_REVE.2015.v118.48709https://doaj.org/article/7be5ae83242c47e2b4d382aa5cc3eea62015-05-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/48709https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031<p>This paper aims to highlight the difficulties that cooperatives have in the calculation of corporate tax as a consequence of the application of the tax regime of cooperatives. There are some specific questions which affect corporate tax calculation: a) the existence of different types of results, affected by different tax rates; b) the endowment to some obligatory social funds, totally or partially deductible, the calculation of which can be made before or after taxes; c) the discrepancies in the qualification of different items by the substantive law and the tax law imply some problems in practical application or, sometimes, impossible solutions to comply with both substantive legislation and tax legislation.</p><p>This situation implies a clear disadvantage when compared with other types of societies which are far less complex. As a result, we propose some solutions, such as: a) the existence of only one type of result, with only one tax rate; b) the exclusive taxation of the non-cooperative profit, resulting in tax exemption on cooperative profit, given that partners of the cooperative will pay it in their income tax later; c) maintaining both types of results with both tax rates but eliminating the discrepancies between the substantive law and the tax law, as well as allowing adjustments only to the cooperative result.</p>Agustín Romero CiveraSergio Mari VidalAECOOP Escuela de Estudios CooperativosarticleFiscalidad de cooperativasImpuesto de sociedadesLey 20/1990obsolescencia régimen fiscal de cooperativasreforma régimen fiscal de cooperativas.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 118, Iss 0, Pp 7-30 (2015)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Fiscalidad de cooperativas Impuesto de sociedades Ley 20/1990 obsolescencia régimen fiscal de cooperativas reforma régimen fiscal de cooperativas. Economics as a science HB71-74
spellingShingle	Fiscalidad de cooperativas Impuesto de sociedades Ley 20/1990 obsolescencia régimen fiscal de cooperativas reforma régimen fiscal de cooperativas. Economics as a science HB71-74 Agustín Romero Civera Sergio Mari Vidal Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform
description	<p>This paper aims to highlight the difficulties that cooperatives have in the calculation of corporate tax as a consequence of the application of the tax regime of cooperatives. There are some specific questions which affect corporate tax calculation: a) the existence of different types of results, affected by different tax rates; b) the endowment to some obligatory social funds, totally or partially deductible, the calculation of which can be made before or after taxes; c) the discrepancies in the qualification of different items by the substantive law and the tax law imply some problems in practical application or, sometimes, impossible solutions to comply with both substantive legislation and tax legislation.</p><p>This situation implies a clear disadvantage when compared with other types of societies which are far less complex. As a result, we propose some solutions, such as: a) the existence of only one type of result, with only one tax rate; b) the exclusive taxation of the non-cooperative profit, resulting in tax exemption on cooperative profit, given that partners of the cooperative will pay it in their income tax later; c) maintaining both types of results with both tax rates but eliminating the discrepancies between the substantive law and the tax law, as well as allowing adjustments only to the cooperative result.</p>
format	article
author	Agustín Romero Civera Sergio Mari Vidal
author_facet	Agustín Romero Civera Sergio Mari Vidal
author_sort	Agustín Romero Civera
title	Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform
title_short	Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform
title_full	Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform
title_fullStr	Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform
title_full_unstemmed	Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform
title_sort	some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. its necessary reform
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2015
url	https://doaj.org/article/7be5ae83242c47e2b4d382aa5cc3eea6
work_keys_str_mv	AT agustinromerocivera somecriticalaspectsintheapplicationofthecorporativetaxtocooperativesaccordingtothetaxregimetocooperativesitsnecessaryreform AT sergiomarividal somecriticalaspectsintheapplicationofthecorporativetaxtocooperativesaccordingtothetaxregimetocooperativesitsnecessaryreform
_version_	1718430444283756544

Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform

Ejemplares similares