Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado

Tomás Garrido Pulido (), Carmen Lafuente Ibáñez () and Raquel Puentes Poyatos ()
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Tomás Garrido Pulido: Universidad de Jaén
Carmen Lafuente Ibáñez: Universidad Antonio de Nebrija
Raquel Puentes Poyatos: Universidad de Jaén

CIRIEC-España, revista de economía pública, social y cooperativa, 2007, issue 58, 191-220

Abstract: Given that the tax information provided by companies in their Annual Accounts is a key factor in providing a reliable image of themselves, it is essential for them to submit this information in accordance with the standards of the General Accounting Plan, as well as providing additional information. This study therefore endeavours to measure the degree to which a sample of Second Level Agrarian Cooperatives follow accounting and tax regulations, bearing in mind the level of obligatory tax information provided in the Annual Accounts and the amount of information voluntarily supplied.

Keywords: Second Level Agrarian Cooperatives; Annual Accounts; Tax Information; Corporation Tax. (search for similar items in EconPapers)
JEL-codes: M41 M49 Q13 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2007:i:58:p:191-220

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