Taxation of cooperatives in Central America. Alternatives: exemptions and incentives
Abstract
Taxation of cooperatives is linked with the exemptions and incentives recognized for decades. By the liberal forces, proposed equity are driven in competition, and in recent years have driven the political Central American countries aimed at eliminating the alleged tax advantages enjoyed by cooperatives and their members, considering that such benefits to a group organizations, causing distortions in the market, as with other taxes on companies participating in the economy of each country of Central America, have the effect of restricting their capital. Cooperative organizations are organized and defend with different types of arguments aimed at maintaining such benefits, among which the most important is the particular contribution of the cooperative group to the economic and social development of each Central American country, whose financial support great as you get the enjoyment of such benefits.
Received : 01 June 2016
Accepted: 05 September 2016
Published online: 21 December 2016
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