Publicación:

Impacto socioeconómico de la ley 1819 y reformas posteriores en las cooperativas del Valle del Cauca

Resumen

Cooperativism has historically been recognized for its extensive contribution to the economic and social development of many communities around the world, which is why it has enjoyed a special tax regime. However, the entry into force of Law 1819 of 2016, introduced some changes in the tax burdens by the State, a situation that could have an impact on the performance of these entities in the face of their work at the service of less favored communities. In this sense, the purpose of this study is to analyze the impacts of the aforementioned law in order to contribute to strategic planning and prevent eventual effects on its operation. For this, qualitative documentary research is used, which includes the analysis of documents such as articles, reports, conferences, among others, from which the respective analyzes are carried out. It concludes that the entry into force of rule 1819 of 2006 generated important changes in cooperatives in tax, economic and social matters, which represents a limitation for the development of their operations for the benefit of the associates, hence their panorama of Looking to the future requires facing various challenges in terms of the relationship with the State, the economic, logistical and management problems experienced by these organizations in an increasingly globalized world.