Worker cooperatives in Mexico and Tax reforms
Abstract
Because of the economic problems currently facing our country, it becomes increasingly important the creation of cooperative enterprises as an economic alternative, for its ability to create jobs and thereby generating wealth and development. However with fiscal reforms that the Federal government has implemented since 2014, eliminating a number of tax incentives, for some sectors including cooperative societies of production as necessary to address the problems that exist, far from promoting job creation and wealth, they annihilate them even they trumpet they have a social character, it turns out the opposite.
Received : 09 May 2016
Accepted: 05 September 2016
Published online: 21 December 2016
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