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NEW DEMANDS FOR COOPERATIVES UNDER A TAX LAW PERSPECTIVE

Thematic area: 
6. The Social Economy and new public policies
Language: 
English
State: 
Publish
Name(s) of author(s): 
SOFIA ARANA LANDIN
Affiliation(s) of author(s): 
GEZKI
Affiliation(s) of author(s): 
LECTURER IN TAX LAW, UNIVERSITY OF THE BASQUE COUNTRY
Company / Organisation: 
FACULTAD DE DERECHO (UPV/EHU)
Address: 
PASEO MANUEL DE LARDIZABAL
Postalcode: 
20.018
City: 
SAN SEBASTIAN

The world economic crisis highlights the need to take into account different forms of entities that not only look for profit but also take care of other needs in society. Under this point of view cooperatives can be considered to be a step forward and so stenghtening their protection seems a logical measure. The words “Corporate Social Responsibility” can be heard everywhere, which can be interpreted as a sign of a new era where corporate responsability is going to be taken into account. This is good news for cooperatives because it can mean that their engagement with corporate social responsability is going to be acknowledged and apreciated. In the meantime, betting for the reduction of tax costs and giving taxd beenfits has probably been more a necessity than just an option in these times.
In Spain, not only Income Tax but also Personal Income Tax, Non-Residents Tax and Wealth Tax have experienced substancial reforms in this direction. This can constitute another important good news for this kind of entities. However, the “corporate social responsability” measures have not yet reached cooperatives, so the good news are still to come. At the same time cooperatives tax legislation has remained unchanged so that our cooperatives are still looking forward to a near future when all the good will principles become a reality and the reforms finally arrive.

BIBLIOGRAPHY

ARANA LANDIN, S.”Las necesarias reformas en tributación directa en cuanto a las cooperativas”, Innovation y Management: las respuestas a los grandes desafíos de las empresas de la economía pública, social y cooperativa, Sevilla, 2008.

GARCIA CALVENTE, Y. “El derecho financiero como instrumento para fomentar la responsabilidad social de las empresas cooperativas”, Innovation y Management: las respuestas a los grandes desafíos de las empresas de la economía pública, social y cooperativa, Sevilla, 2008.

GUTIERREZ FERNANDEZ, A. y PEREZ SUAREZ, M., “Crecimiento neto de empresas de economía social y políticas públicas”, Innovation y Management: las respuestas a los grandes desafíos de las empresas de la economía pública, social y cooperativa, Sevilla, 2008.

HINOJOSA TORRALVO, J.J., y AGUILAR RUBIO, M., “Some necessary and urgent adaptations for the tax treatment of cooperatives, “Innovation y Management: las respuestas a los grandes desafíos de las empresas de la economía pública, social y cooperativa, Sevilla, 2008.

Contact phone: 
00 34 650878524
Contact e-mail: 
sofia.arana@ehu.es