Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011
<p>Cooperatives consist of companies with special characteristics both in their regulation and in their taxation, traditionally most advantageous, that have important social functions.</p><p>In this paper we obtain the corporate tax paid in order to measure the tax burden of cooper...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
AECOOP Escuela de Estudios Cooperativos
2015-05-01
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Series: | Revista de Estudios Cooperativos |
Subjects: | |
Online Access: | http://revistas.ucm.es/index.php/REVE/article/view/49070 |