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LA PRESIÓN FISCAL EN LAS SOCIEDADES COOPERATIVAS AGRARIAS DE SEGUNDO GRADO: REPERCUSIÓN DE LA LEY 3/2002, POR LA QUE SE MODIFICA LA LEY 2/1999 DE SOCIEDADES COOPERATIVAS ANDALUZAS

The fiscal pressure in the cooperative agrarian societies of the second degree: repercussion of the law 3/2002, by that the law is modified 2/1999 gives cooperative andalusian societies

Tomás Garrido Pulido and Raquel Garrido Pulido

MPRA Paper from University Library of Munich, Germany

Abstract: Given the remarkable growth of the cooperative field in our country, it is more and more necessary to study the tax pressure that is beared by it. Until now the existing studies about the tax pressure are scarce, and more concretely in the cooperative field, in spite of the importance of it in the global economy. In this work, rather than analyse the favorable tax of this kind of societies, what has been the object of multiple works, we will focus on determining the taxpressure of our agrarian second degree cooperatives, through the efective tax rate. The bulk of the article is constituted by the comparative analysis of the tax pressure taking into account the Law 2/1999 of analusian cooperatives, before and after the modification of it by the Law 3/2002, of Decembre 16th, as well as the Law of the tax of Cooperatives and the Law of Income Tax to check how the consideration of one or another law affects the tax charge.

Keywords: Second degree cooperatives; tax; income tax; tax pressure; efective tax rate (ETR) (search for similar items in EconPapers)
JEL-codes: Q13 (search for similar items in EconPapers)
Date: 2006
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