Un estudio sobre el pago fiscal derivado de los dos sistemas de contabilización de resultados de las sociedades cooperativas

  • Gustavo Raúl Lejarriaga Pérez de las Vacas
  • Josefina Fernández Guadaño
Keywords: Co-operative entity, cooperative available result, extra-cooperative net profit, separate accounting, combined accounting,

Abstract

This paper seeks to determine the Corporate Tax payment derived from applying each one of the two possible accounting methods for the Cooperative and Extra-cooperative Results, as regulated by the state regulation of cooperative entities. Also, keeping in mind the adjustments and fiscal benefits established by the Fiscal Law of cooperative entities and the Corporate Tax Law. This is to establish a comparative analysis THAT will allow managers to choose an accounting system or another under different levels of fiscal protection.

Downloads

Download data is not yet available.

Article download

Crossmark

Metrics

Published
2004-01-01
How to Cite
Lejarriaga Pérez de las Vacas G. R. y Fernández Guadaño J. (2004). Un estudio sobre el pago fiscal derivado de los dos sistemas de contabilización de resultados de las sociedades cooperativas. Cuadernos de Estudios Empresariales, 14, 131-142. https://revistas.ucm.es/index.php/CESE/article/view/CESE0404110131A
Issue
No. 14 (2004)
Section
Articles

License

In order to support the global exchange of knowledge, the journal Cuadernos de Estudios Empresariales is allowing unrestricted access to its content as from its publication in this electronic edition, and as such it is an open-access journal. The originals published in this journal are the property of the Complutense University of Madrid and any reproduction thereof in full or in part must cite the source. All content is distributed under a Creative Commons Attribution 4.0 use and distribution licence (CC BY 4.0). This circumstance must be expressly stated in these terms where necessary. You can view the summary and the complete legal text of the licence.