Publicación:

Análisis de la regulación tributaria para el sector cooperativo solidario colombiano en el contexto latino-americano y el caribe

Resumen

This paper analyzes the progressivity in tax regulation for the Colombian solidarity cooperative sector and, as in the Latin American and Caribbean context, all regulations aim to give a preponderant role to the fiscal regime that governs the cooperative sector. It should begin by saying that Colombia enjoys special tax treatment, which is contrary to the existing regime applicable to commercial companies. It is proposed with this research, not only to be an academic contribution to the development of the cooperative movement of the Colombian, Latin American and Caribbean region, but also to be a bridge of constant dialogue with the different cooperative actors, confederations, federations, cooperatives in general, in each one of the countries. Likewise, it is the aspiration of the project to contribute to the generation of public policies, the sector does not have participation and representation in instances created by the national government for the definition and formulation of public policies, such as tax regulation. This absence generates the design of government programs and projects that exclude a sector that has established itself as an important alternative for economic and social development and the issuance of norms that do not consult their interests, experiences and expectations.