Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011
Abstract
Cooperatives consist of companies with special characteristics both in their regulation and in their taxation, traditionally most advantageous, that have important social functions.
In this paper we obtain the corporate tax paid in order to measure the tax burden of cooperative enterprises and thus determine whether there are statistically significant differences by company size, regions and industries for the period 2008-2011.
To this end we have used the new mandatory fiscal additional information disclosed in the annual financial statement from 2008, after the adaptation of business regulation to the international financial reporting standards in Spain.
Downloads
Article download
Crossmark
License
In order to support the global exchange of knowledge, the journal Revesco. Revista de Estudios Cooperativos 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.
