Considerations on the establishment of a common tax regime for social economic entities

The norms that regulate the taxation of the entities belonging to the Social Economy are dispersed in different legal texts, sometimes approved at very distant and distant dates. The fragmentation and dispersion of the current regulation means that the tax treatment provided to each of the various t...

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Autor principal:	Marco Antonio Rodrigo Ruiz
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2017
Materias:	Tributación Bonificaciones fiscales Impuesto de Sociedades Economía social Cooperativas Sociedades laborales Mutuas Entidades de previsión social Asociaciones Fundaciones Centros especiales de empleo Empresas de inserción social. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/fb513dedeb1444ee9499bcbd976ff43b
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spelling	oai:doaj.org-article:fb513dedeb1444ee9499bcbd976ff43b2021-11-12T13:14:37ZConsiderations on the establishment of a common tax regime for social economic entities1135-66181885-803110.5209/REVE.57064https://doaj.org/article/fb513dedeb1444ee9499bcbd976ff43b2017-07-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/57064https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031The norms that regulate the taxation of the entities belonging to the Social Economy are dispersed in different legal texts, sometimes approved at very distant and distant dates. The fragmentation and dispersion of the current regulation means that the tax treatment provided to each of the various types of entities of the social economy does not respond to common criteria. On the contrary, these single tax regimes differ widely in most cases, and, even more seriously, they are governed by criteria that sometimes prove to be openly incompatible and contradictory to each other. The Social Economy Law, in the opinion of the author, grants new and solid arguments to correct these serious deficiencies of the current tax regulation and establish a new tax treatment, homogeneous and harmonic, that reaches all kinds of entities integrated in the field of Social economy.Marco Antonio Rodrigo RuizAECOOP Escuela de Estudios CooperativosarticleTributaciónBonificaciones fiscalesImpuesto de SociedadesEconomía socialCooperativasSociedades laboralesMutuasEntidades de previsión socialAsociacionesFundacionesCentros especiales de empleoEmpresas de inserción social.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 125, Iss 0, Pp 187-212 (2017)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Tributación Bonificaciones fiscales Impuesto de Sociedades Economía social Cooperativas Sociedades laborales Mutuas Entidades de previsión social Asociaciones Fundaciones Centros especiales de empleo Empresas de inserción social. Economics as a science HB71-74
spellingShingle	Tributación Bonificaciones fiscales Impuesto de Sociedades Economía social Cooperativas Sociedades laborales Mutuas Entidades de previsión social Asociaciones Fundaciones Centros especiales de empleo Empresas de inserción social. Economics as a science HB71-74 Marco Antonio Rodrigo Ruiz Considerations on the establishment of a common tax regime for social economic entities
description	The norms that regulate the taxation of the entities belonging to the Social Economy are dispersed in different legal texts, sometimes approved at very distant and distant dates. The fragmentation and dispersion of the current regulation means that the tax treatment provided to each of the various types of entities of the social economy does not respond to common criteria. On the contrary, these single tax regimes differ widely in most cases, and, even more seriously, they are governed by criteria that sometimes prove to be openly incompatible and contradictory to each other. The Social Economy Law, in the opinion of the author, grants new and solid arguments to correct these serious deficiencies of the current tax regulation and establish a new tax treatment, homogeneous and harmonic, that reaches all kinds of entities integrated in the field of Social economy.
format	article
author	Marco Antonio Rodrigo Ruiz
author_facet	Marco Antonio Rodrigo Ruiz
author_sort	Marco Antonio Rodrigo Ruiz
title	Considerations on the establishment of a common tax regime for social economic entities
title_short	Considerations on the establishment of a common tax regime for social economic entities
title_full	Considerations on the establishment of a common tax regime for social economic entities
title_fullStr	Considerations on the establishment of a common tax regime for social economic entities
title_full_unstemmed	Considerations on the establishment of a common tax regime for social economic entities
title_sort	considerations on the establishment of a common tax regime for social economic entities
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2017
url	https://doaj.org/article/fb513dedeb1444ee9499bcbd976ff43b
work_keys_str_mv	AT marcoantoniorodrigoruiz considerationsontheestablishmentofacommontaxregimeforsocialeconomicentities
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Considerations on the establishment of a common tax regime for social economic entities

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