Cooperatives are an integral and an essential part of the social and solidarity economy, as it has a dual role by contributing greatly to the local socio-economic development. Thereby, these social entities are considered as tools to satisfy the economic and the social Society’s needs. Thus, the cooperatives are subject to several legal restrictions and constraints in relation to the nature of the activity exercised, compared to the counterpart entities. Moreover, to overcome these compulsions, most of government grants these social entities a set of taxes grace. Nevertheless, the activity expansion of certain cooperatives has aroused the demonstration of its competitors arguing that these tax exemptions leads to unfair competition, in return the cooperatives subject to this claim, defend their position by affirming that their activity generate certainly profits, but it contribute greatly to the social aspect. Therefore, the present research consisted in the study of the taxation’s effect on dairy processing cooperatives in Morocco at the commercial, financial and social level in order to resolve this taxation controversy. Thereby, this study was carried out according to a quantitative study on the leading cooperatives of the dairy sector in Morocco, by using the econometric software STATA on the basis of the conceptual and the econometric model appropriate to the research theme.
Being at the heart of the social and solidarity economy, cooperatives contribute greatly to the socio-economic development of countries. Moreover, this entity is not opposed to the realization of a lucrative activity, as the profits made are mainly devoted to their social finality. In addition, in order to fully ensure its socioeconomic function, the cooperative requires an institutional, legal and fiscal framework that guides and supports its activity, and also ensures its protection against commercial companies. However, following the growth of their activity, certain governments introduced a set of reframing the tax legislation, under the argument to establish tax fairness and to restore fair competition between cooperatives and lucrative businesses. Therefore, this submission to taxation has aroused reticence on the part of the cooperatives proclaiming that the public authorities have not taken into account their social contribution. Hence, these tax measures raise the question of their legitimacy and their effect on the growth of the cooperative’s activity, especially at the commercial, financial, and social levels. Thereby, to provide an answer to this problem, qualitative research was conducted to approach the effect of taxation on the growth of dairy processing cooperatives in Morocco.
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