La cooperativa de trabajo asociado y de consumo. Una aproximación mercantil y tributaria

Abstract

Este trabajo aborda los diferentes tipos de cooperativas, en especial la de trabajo asociado y de consumo; además de la evolución de estas durante los años y su economía como sus beneficios fiscales.

The cooperative current has caused a stir for a long time, reaching today and has been in a variety country those in northern Europe, South America, Italy, Israel, Canada or Germany. Chronologically appeared before the sindícales movements; As another form of working action that was going to fulfill a close close-up in the social and economic structures of the world. The basis of cooperativism is to try to reduce and cheapen those goods and services necessa ry for society away from bourgeois capitalism and merging into its members the figure of partner partner-worker. The cooperative system limits the remuneration of capital, making only a fixed interest be perceived in advance. To a large extent the acquired gains b y the functions applied by the cooperatives will thicken the so so-called Reserve and social Works Fund, that it to say, being propulsive of social patrimony. Likewise, the cooperative regime cancels businesses with a varied economy, leaving nationalizations of companies and economic sectors in disuse. It therefore leads to the practice of the socialist ideal, without implanting Marxism, nor giving in to capitalism. In the following pages I will try to summarize the history of the same, as well as its classe s and peculiarities that encompasses the financial and social area, to end with the study of the associated work cooperatives and those of consumers and users. but with all this, and as far as my project is concerned, I intend to capture and increase the r ecognition of all those people who have struggled to survive In this sector, working day and night without rest and to which it has cost a lot of sacrifice to get to be heard and whose emblem is "the union makes the strength." together with its flag. Cur rently, it is confirmed that cooperativism founds an example of a corporation in different sectors, forming a significant place in the socioeconomic life of many countries. They are based on principles, that contribute to the construction of fairer and mor e egalitarian societies by preventing individualistic policies, that is, by showing the effort in favor of common benefits and need that extend to the economic area and, promoting the inclusion of those people who are in a state of defenselessness against the big businessmen and giving rise to both economic and social growth.