Publicação
The taxation of cooperative's income: analysis of its rationale
| Resumo: | In this paper we address the issue of taxation of cooperatives’ income. Cooperatives traditionally receive a specific tax treatment distinct from that given to companies. In general terms, that specific cooperative tax regime is apparently more favorable when compared to the one applied to companies. A tradition of granting cooperatives a favorable tax relief-based tax regime is widely extended, being noticeable in all Western European Countries and in the Northern American countries (USA and Canada). This paper seeks to lay down some conceptual basis on which the issue ought to be analyzed, with a special emphasis on the definition of what is to be treated as cooperative income for tax purposes and the rationale for a favorable cooperative tax regime. |
|---|---|
| Autores principais: | Aguiar, Nina |
| Assunto: | Cooperativas Tributação de excedentes Tributação Rendimento |
| Ano: | 2022 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | acesso restrito |
| Instituição associada: | Instituto Politécnico de Bragança |
| Idioma: | inglês |
| Origem: | Biblioteca Digital do IPB |
| _version_ | 1863851325063692288 |
|---|---|
| author | Aguiar, Nina |
| author_facet | Aguiar, Nina |
| author_role | author |
| contributor_name_str_mv | Biblioteca Digital do IPB |
| country_str | PT |
| creators_json_str | [{\"Person.name\":\"Aguiar, Nina\",\"Person.identifier.orcid\":\"0000-0003-0755-2820\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Biblioteca Digital do IPB |
| datacite.creators.creator.creatorName.fl_str_mv | Aguiar, Nina |
| datacite.date.Accepted.fl_str_mv | 2022-01-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2023-02-17T15:49:31Z |
| datacite.date.embargoed.fl_str_mv | 2023-02-17T15:49:31Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_16ec |
| datacite.subjects.subject.fl_str_mv | Cooperativas Tributação de excedentes Tributação Rendimento |
| datacite.titles.title.fl_str_mv | The taxation of cooperative's income: analysis of its rationale |
| dc.contributor.none.fl_str_mv | Biblioteca Digital do IPB |
| dc.creator.none.fl_str_mv | Aguiar, Nina |
| dc.date.Accepted.fl_str_mv | 2022-01-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2023-02-17T15:49:31Z |
| dc.date.embargoed.fl_str_mv | 2023-02-17T15:49:31Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10198/27042 |
| dc.language.none.fl_str_mv | eng |
| dc.publisher.none.fl_str_mv | Jus Cooperativum |
| dc.rights.cclincense.fl_str_mv | http://creativecommons.org/licenses/by/4.0/ |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_16ec |
| dc.subject.none.fl_str_mv | Cooperativas Tributação de excedentes Tributação Rendimento |
| dc.title.fl_str_mv | The taxation of cooperative's income: analysis of its rationale |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_6501 |
| description | In this paper we address the issue of taxation of cooperatives’ income. Cooperatives traditionally receive a specific tax treatment distinct from that given to companies. In general terms, that specific cooperative tax regime is apparently more favorable when compared to the one applied to companies. A tradition of granting cooperatives a favorable tax relief-based tax regime is widely extended, being noticeable in all Western European Countries and in the Northern American countries (USA and Canada). This paper seeks to lay down some conceptual basis on which the issue ought to be analyzed, with a special emphasis on the definition of what is to be treated as cooperative income for tax purposes and the rationale for a favorable cooperative tax regime. |
| dirty | 0 |
| eu_rights_str_mv | restrictedAccess |
| format | article |
| fulltext.url.fl_str_mv | https://bibliotecadigital.ipb.pt/bitstreams/bd77cc33-68d0-48a7-a2b4-a99d497dab45/download |
| id | ipb_ad60e67a7c690b1dfdfbbb1dc8dec4fd |
| identifier.url.fl_str_mv | http://hdl.handle.net/10198/27042 |
| instacron_str | ipb |
| institution | Instituto Politécnico de Bragança |
| instname_str | Instituto Politécnico de Bragança |
| language | eng |
| network_acronym_str | ipb |
| network_name_str | Biblioteca Digital do IPB |
| oai_identifier_str | oai:bibliotecadigital.ipb.pt:10198/27042 |
| organization_str_mv | urn:organizationAcronym:ipb |
| person_str_mv | Aguiar, Nina Aguiar, Nina http://orcid.org/0000-0003-0755-2820 0000-0003-0755-2820 |
| publishDate | 2022 |
| publisher.none.fl_str_mv | Jus Cooperativum |
| reponame_str | Biblioteca Digital do IPB |
| repository_id_str | urn:repositoryAcronym:ipb |
| service_str_mv | urn:repositoryAcronym:ipb |
| spelling | engJus Cooperativumpt_PTIn this paper we address the issue of taxation of cooperatives’ income. Cooperatives traditionally receive a specific tax treatment distinct from that given to companies. In general terms, that specific cooperative tax regime is apparently more favorable when compared to the one applied to companies. A tradition of granting cooperatives a favorable tax relief-based tax regime is widely extended, being noticeable in all Western European Countries and in the Northern American countries (USA and Canada). This paper seeks to lay down some conceptual basis on which the issue ought to be analyzed, with a special emphasis on the definition of what is to be treated as cooperative income for tax purposes and the rationale for a favorable cooperative tax regime.application/pdfpt_PTThe taxation of cooperative's income: analysis of its rationalePersonalAguiar, NinaDSpacehttp://dspace.org/items/48d8436b-13c2-4169-ab20-3148f800471eDSpacehttp://dspace.org/items/48d8436b-13c2-4169-ab20-3148f800471eAguiarNinaORCIDhttp://orcid.org0000-0003-0755-2820HostingInstitutionOrganizationalBiblioteca Digital do IPBe-mailmailto:dspace@ipb.ptdspace@ipb.ptISSNIsPartOf2799-23062023-02-17T15:49:31Z20222022-01-01T00:00:00ZHandlehttp://hdl.handle.net/10198/27042http://purl.org/coar/access_right/c_16ecrestricted accessCooperativasTributação de excedentesTributaçãoRendimento631670 bytesliteraturehttp://purl.org/coar/resource_type/c_6501journal article2022http://creativecommons.org/licenses/by/4.0/http://purl.org/coar/access_right/c_16ecapplication/pdffulltexthttps://bibliotecadigital.ipb.pt/bitstreams/bd77cc33-68d0-48a7-a2b4-a99d497dab45/downloadInternational Journal of Cooperative LawIV88104Luxemburgo |
| spellingShingle | The taxation of cooperative's income: analysis of its rationale Aguiar, Nina Cooperativas Tributação de excedentes Tributação Rendimento |
| subject.fl_str_mv | Cooperativas Tributação de excedentes Tributação Rendimento |
| title | The taxation of cooperative's income: analysis of its rationale |
| title_full | The taxation of cooperative's income: analysis of its rationale |
| title_fullStr | The taxation of cooperative's income: analysis of its rationale |
| title_full_unstemmed | The taxation of cooperative's income: analysis of its rationale |
| title_short | The taxation of cooperative's income: analysis of its rationale |
| title_sort | The taxation of cooperative's income: analysis of its rationale |
| topic | Cooperativas Tributação de excedentes Tributação Rendimento |
| topic_facet | Cooperativas Tributação de excedentes Tributação Rendimento |
| url | http://hdl.handle.net/10198/27042 |
| visible | 1 |