Study of the efficacy of the Portuguese cooperative taxation

The Portuguese legal system encompasses a special tax regime for cooperative societies based, like many other legal systems like the Spanish or the Italian systems, on the protection of mutualism as a business organization form with particular social advantages. In order to achieve that goal the coo...

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Autores principales:	Nina Aguiar, Deolinda Meira, Sandra Raquel
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2015
Materias:	Cooperativas mutualidad exenciones fiscales criterios de selectividad adecuación. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/838d8557e7cd4a609087ffdf06988a61
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id	oai:doaj.org-article:838d8557e7cd4a609087ffdf06988a61
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spelling	oai:doaj.org-article:838d8557e7cd4a609087ffdf06988a612021-11-12T13:14:34ZStudy of the efficacy of the Portuguese cooperative taxation1135-66181885-803110.5209/rev_REVE.2016.v121.51306https://doaj.org/article/838d8557e7cd4a609087ffdf06988a612015-09-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/51306https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031The Portuguese legal system encompasses a special tax regime for cooperative societies based, like many other legal systems like the Spanish or the Italian systems, on the protection of mutualism as a business organization form with particular social advantages. In order to achieve that goal the cooperative tax regime must be selective; in other words, the legislator must find objective criteria to distinguish cooperatives that deserve tax protection from those that do not. The Portuguese model is based on a main division of cooperatives into two groups according to their activity sector. Both the exemptions and the eligibility requisites are quite different for the two groups. This paper deals with the requirements to be met by cooperatives of both groups in order to be granted tax exemptions, analyzing their adequacy to present conditions. Eligibility criteria take into account: i) operations with third parties and with members; ii) income-generating operations related or unrelated to the specific activity of the cooperative; and iii) the existence of a mainly mutualistic structure of labor relations. This model stems from a 1929 law still in force because of legislative inertia. This paper is based on a survey carried out in 64 cooperatives, aimed at determining whether the described criteria (used for selecting those cooperatives that may benefit from tax exemption) are adequate to the present cooperative reality. As expected, significant shortcomings have been found due to the application of an outdated regime, calling for urgent reform.Nina AguiarDeolinda MeiraSandra RaquelAECOOP Escuela de Estudios CooperativosarticleCooperativasmutualidadexenciones fiscalescriterios de selectividadadecuación.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 121, Iss 0, Pp 7-32 (2015)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Cooperativas mutualidad exenciones fiscales criterios de selectividad adecuación. Economics as a science HB71-74
spellingShingle	Cooperativas mutualidad exenciones fiscales criterios de selectividad adecuación. Economics as a science HB71-74 Nina Aguiar Deolinda Meira Sandra Raquel Study of the efficacy of the Portuguese cooperative taxation
description	The Portuguese legal system encompasses a special tax regime for cooperative societies based, like many other legal systems like the Spanish or the Italian systems, on the protection of mutualism as a business organization form with particular social advantages. In order to achieve that goal the cooperative tax regime must be selective; in other words, the legislator must find objective criteria to distinguish cooperatives that deserve tax protection from those that do not. The Portuguese model is based on a main division of cooperatives into two groups according to their activity sector. Both the exemptions and the eligibility requisites are quite different for the two groups. This paper deals with the requirements to be met by cooperatives of both groups in order to be granted tax exemptions, analyzing their adequacy to present conditions. Eligibility criteria take into account: i) operations with third parties and with members; ii) income-generating operations related or unrelated to the specific activity of the cooperative; and iii) the existence of a mainly mutualistic structure of labor relations. This model stems from a 1929 law still in force because of legislative inertia. This paper is based on a survey carried out in 64 cooperatives, aimed at determining whether the described criteria (used for selecting those cooperatives that may benefit from tax exemption) are adequate to the present cooperative reality. As expected, significant shortcomings have been found due to the application of an outdated regime, calling for urgent reform.
format	article
author	Nina Aguiar Deolinda Meira Sandra Raquel
author_facet	Nina Aguiar Deolinda Meira Sandra Raquel
author_sort	Nina Aguiar
title	Study of the efficacy of the Portuguese cooperative taxation
title_short	Study of the efficacy of the Portuguese cooperative taxation
title_full	Study of the efficacy of the Portuguese cooperative taxation
title_fullStr	Study of the efficacy of the Portuguese cooperative taxation
title_full_unstemmed	Study of the efficacy of the Portuguese cooperative taxation
title_sort	study of the efficacy of the portuguese cooperative taxation
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2015
url	https://doaj.org/article/838d8557e7cd4a609087ffdf06988a61
work_keys_str_mv	AT ninaaguiar studyoftheefficacyoftheportuguesecooperativetaxation AT deolindameira studyoftheefficacyoftheportuguesecooperativetaxation AT sandraraquel studyoftheefficacyoftheportuguesecooperativetaxation
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Study of the efficacy of the Portuguese cooperative taxation

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