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

Abstract

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.