Tax measures promoting cooperatives: a fiscal driver in the context of the sustainable development agenda

García, Alberto Vaquero; Domínguez, María Bastida; Taín, Miguel Ángel Vázquez

doi:10.1016/j.iedeen.2020.08.001

Cited by 13 publications

(7 citation statements)

References 15 publications

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“…On the contrary, some studies show the importance of articulating different institutional tools to achieve a greater relevance of cooperatives in the territory. Bastida et al [110] show that the development of our own legislation on the Social Economy has positive implications for the promotion and consolidation of the business fabric of the Social Economy, which justifies, for example, the special tax treatment of cooperatives and highlights how, by strengthening the fiscal framework of cooperatives, it is possible to lay the foundations for sustainable economic development [111]. On this issue, a relevant work in this direction is presented in the study entitled Best Practices in Public Policies regarding the European Social Economy Post the Economic Crisis [112].…”

Section: Institutional Factors That Affect (Limit/favor) the Expansion Of The Cooperative Enterprise In Rural Areasmentioning

confidence: 99%

Cooperatives and Social Capital: A Narrative Literature Review and Directions for Future Research

2021

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How cooperatives generate and absorb social capital has attracted a great deal of attention due to the fact that they are collective organizations owned and democratically managed by their members, and, accordingly, are argued to be closely linked to the nature and dynamics of social capital. However, the extant literature and knowledge on the relationship between cooperatives and social capital remain unstructured and fragmented. This paper aims to provide a narrative literature review that integrates both sides of the relationship between cooperatives and social capital. On the one hand, one side involves how cooperatives create internal social capital and spread it in their immediate environment, and, on the other hand, it involves how the presence of social capital promotes the creation and development of cooperatives. In addition, our theoretical framework integrates the dark side of social capital, that is, how the lack of trust, reciprocal relationships, transparency, and other social capital components can lead to failure of the cooperative. On the basis of this review, we define a research agenda that synthesizes key trends and promising research avenues for further advancement of theoretical and empirical insights about the relationship between cooperatives and social capital, placing particular emphasis on rural and agricultural cooperatives.

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Section: Institutional Factors That Affect (Limit/favor) the Expansion Of The Cooperative Enterprise In Rural Areasmentioning

confidence: 99%

Cooperatives and Social Capital: A Narrative Literature Review and Directions for Future Research

2021

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“…Bastida, Pinto, et al, 2020;María Bastida et al, 2020, 2021R. Bastida et al, 2017;Vaquero García et al, 2020), han generado un impulso significativo hacia un modelo económico más equitativo y respetuoso con el medio ambiente, abordado desde el contexto de la agenda de desarrollo sostenible, refuerza la importancia de los incentivos financieros en la promoción de prácticas empresariales sostenibles. Resalta la necesidad de un marco legal sólido para respaldar la Economía Social.…”

Section: Análisis De Los Principales Autoresunclassified

Factores de desarrollo en la Economía popular y solidaria: Panorama evolutivo basado en análisis bibliométrico período 2003-2023

Sarmiento-Torres,

Sánchez-Ancajima,

Ubillus-Agurto

2024

IRJ

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La investigación en torno a la economía popular y solidaria (EPS) se ha destacado como un campo de estudio relevante, su aporte al desarrollo económico a nivel mundial ha sido objeto de estudio. Sin embargo, se pone en manifiesto la necesidad de conocer cómo favorecer a que el modelo asociativo basado en los principios que los caracteriza sea sostenible. El objetivo de este trabajo es revelar el estado de las investigaciones que abordan como principal temática los factores que impulsan el desarrollo del llamado tercer sector de la economía en las últimas dos décadas. Se empleó la metodología PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) que refuerza la solidez y relevancia de los hallazgos de esta investigación, en Bibliometrix se realizó el mapeo bibliométrico de la producción científica más relevante en Scopus (N=738), siguiendo un análisis estructural: conceptual, intelectual y social. Los principales resultados indican un crecimiento de la producción académica en los últimos años (2016-2023). Existe un predominio de estudios cualitativos y teóricos; además, el estudio presenta los autores, los países de España, China, Canadá, Brasil y Colombia fueron los que más contribuyeron en cooperación para revistas con los artículos más influyentes, los temas emergentes relacionados con desarrollo sostenible y el desarrollo económico, develan las brechas y oportunidades de investigación. Los hallazgos indicaron factores que describen los temas generales de investigación que acentúan la importancia de comprender y abordar los factores de desarrollo en la economía popular y solidaria para promover un crecimiento sostenible y equitativo.

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“…Integrasi tambahan kontrak dengan layanan keuangan seperti uang muka dan kredit mungkin diperlukan untuk lebih meningkatkan keberlanjutan keuangan koperasi (Geng et al, 2023). Koperasi adalah model bisnis ekonomi sosial yang paling umum, sejauh studi mereka merupakan bagian penting dari perekonomian (Vaquero García et al, 2020). Perusahaan koperasi mempunyai ciri-ciri lain yang sangat berbeda dengan model perusahaan kapitalis, yang pada dasarnya berkaitan dengan kepemilikan dan hak-hak yang diperoleh darinya serta pengurusnya (Ferrer et al, 2023).…”

Section: Pendahuluanunclassified

Siklus Hidup Koperasi Untuk Keberlanjutan Koperasi Pegawai Universitas Jenderal Soedirman

Setiawan,

Wahyudin

2023

JUMPER

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Cooperative sustainability is a critical factor in ensuring operational survival and cooperative contribution to its members and surrounding communities. The study aims to study the sustainability of the General University of Soedirman Employee Cooperative (KPRI KOSUKU) through a life cycle analysis approach of the cooperative. This research uses a method of cooperative life cycle analysis consisting of five main phases: (1) economic justification; (2) organizational design; (3) growth, success, and heterogeneity; (4) introduction and introspection; and (5) choice. The analysis uses the annual report of KPRI KOSUKU from 2012 to 2022. The results of the research show that KPRi KOSUKU, through the analysis of the life cycle of cooperation, has passed through these 5 stages and is currently at the maturity stage of the lifecycle of cooperation. Data for this analysis was obtained through interviews with cooperative managers, analysis of financial reports, and literature surveys. This cooperation has managed to build a stable market share, offer a variety of services, and generate consistent profits. Factors that contribute to sustainability include efficient management, active participation of members, and adaptation to environmental change. However, the study also identifies some of the challenges that KPRI KOSUKU may face in the future, such as increasing competition and changing regulations. Therefore, these cooperatives need to continue to develop sustainable strategies, such as product diversification, improved services, and the use of information technology, to ensure their operational sustainability. This research is expected to provide guidance for KPRI KOSUKU and other cooperatives in managing their sustainability. By understanding the life cycle of a cooperative and the factors that influence it, the cooperative can take appropriate action to maintain sustainability and continue to benefit its members and surrounding communities

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Tax measures promoting cooperatives: a fiscal driver in the context of the sustainable development agenda

Cited by 13 publications

References 15 publications

Cooperatives and Social Capital: A Narrative Literature Review and Directions for Future Research

Cooperatives and Social Capital: A Narrative Literature Review and Directions for Future Research

Factores de desarrollo en la Economía popular y solidaria: Panorama evolutivo basado en análisis bibliométrico período 2003-2023

Siklus Hidup Koperasi Untuk Keberlanjutan Koperasi Pegawai Universitas Jenderal Soedirman

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