Identificador: TDX:538
Autors: Carreras Roig, Lluís
Resum:
'The non-financial business subsector of the social economy. The taxation of cooperative companies, worker owned companies and agricultural transformation companies'<br/><br/>The first chapter of the thesis is entitled 'The sector of the social economy or the third sector' in which we define the sector and set out the criteria which allow the entities which make it up to be selected and organized. We make the distinction between the market or business subsector and the non-profit making subsector of the social economy. In this study we are particularly interested in the market or business of the social economy and, within that, the non-financial subsector. In this thesis the term 'financial' is used to refer specifically to gather, transform and distribute liquid assets. That is to say, we are interested in the non-credit business subsector.<br/><br/>We also refer to the Third Sector in the National Accounts, part of the European System of Accounts ESA-1995.<br/> <br/>After this we will set out the reasons why this sector has emerged as well as its contribution to the productive process; we characterize the entities of the social economy and put forward the concept of Social Economy based on the contributions of various authors and the most recent definitions.<br/><br/>In the second chapter, entitled 'The components of the non-financial business subsector of the social economy', we analyze the concept, origins, and principles of cooperatives and characterize them as businesses, companies and finally as trading companies. We also refer to the current legal framework regarding cooperatives in Spain and the statute for European Public Limited Companies. We explain the origins, characteristics and current regulation of Worker-Owned Companies. We analyze the concept and characteristics of Mutual Insurance Companies and we explain the origins, concept and characteristics of Friendly Societies.<br/><br/>We also explain the origins, characteristics, typology and current regulation of Agricultural Transformation Companies.<br/><br/><br/><br/>In the third chapter we analyze the most significant economic aspects of Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies. Regarding cooperatives, we analyze their equity, their assets, the contributions made to cooperatives' equity and the contributions which do not form part of the cooperatives' equity and the social funds which are characteristic of cooperatives. After this, we try to determine the year's results.<br/><br/>We analyze the equity and the reserves of Worker-Owned Companies. Finally, we study the economic characteristics of Agricultural Transformation Companies.<br/><br/>In the fourth chapter we deal with taxation system of Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies. First we analyze the arguments in favour of a special taxation system for Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies. Then we analyze the most significant aspects regarding the taxation system for cooperatives, we deal with the taxation of the returns obtained by the Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies in the field of company taxation, taking into account the reform brought about by the Law 35/2006, 28 November, the Law 16/2007, 4 July, and other laws, and the taxation and fiscal benefits conceded to these entities in the field of other taxes (VAT, ITP (capital transfer tax) and AJD (documented legal acts), local taxes). Finally, we deal with the distribution of money in Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies, the way it is taxed and the way the money they give their members is taxed.<br/><br/>The most important conclusions of the thesis are the following: cooperative companies are trading companies, except for non-profit making cooperatives, and the types of cooperative which are be specially protected (housing, educational, etc.) should be broadened; we criticize the fact that worker cooperatives and community-member land use cooperatives are not valued as they should be, in contrast to consumer and user cooperatives; we advocate not limiting operations with third parties, in order to be able to compete in a global environment which is more and more competitive. For this reason we suggest that reforms are made to the Ley de Régimen Fiscal de Cooperativas (Law for the Taxation of Cooperatives), the Ley Estatal de Cooperativas (State Law for Cooperatives) and the Leyes Autonómicas de Cooperativas (Autonomous Laws for Cooperatives) which will allow this. Finally, we consider it excessive for Worker-Owned Companies to have to pay 25% of the liquid assets from each financial year to the Special Reserve Fund.
Repositori URV