Between the proper tax treatment and privileged tax treatment: a proposal of tax immunity for cooperative societies because of their cause
Abstract
The taxation of cooperative societies is a wound that bothers the various legislations of the globe, so that many countries, including Brazil, do not find the path of legal development for a fair and adequate form of cooperative taxation are. Supported by retrogressive understandings, Brazilian legislators and doctrinaire discussion of the tax preserve the sense of cooperative, without ennoble the nature of the cooperative society itself, tenacity and the true meaning of cooperation. It is therefore necessary to cause a rereading of the cooperative order to be understood that the ownership surpasses cooperative economic aspect, and, finding in order to bring about a socio-moral transmutation of man, it allows the legislator qualify for differentially, to enjoy tax immunity.
Received : 06 June 2016
Accepted: 05 September 2016
Published online: 21 December 2016
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