The cooperative identity as a justification for a different tax treatment
Abstract
The cooperatives are based on different operating principles that rules in limited companies, such as the subordination of capital to labor, the economic fact integrated in the social and their democratic management. Those principles and the special rules of operating of the cooperatives make it difficult to apply to cooperatives the model planned for general taxation of limited companies, and may explain the need for a differentiated taxation for cooperatives. I propose to search for the identity values of cooperatives, ie, among the characteristics that define and, at the same time, differentiate cooperatives from other corporate forms. And try to find one value to justify a differentiated taxation for cooperatives, such as self-help or mutualism and democracy.
Received: 30 May 2016
Accepted: 05 September 2016
Published online: 21 December 2016
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