Cooperativism and taxation: a study of brazilian agricultural business
DOI:
https://doi.org/10.11606/rco.v2i4.34723Keywords:
Agriculture Cooperatives, Tributary Legislation, Cooperative TributesAbstract
The cooperatives, according to the Civil Code, are characterized as simple society, without lucrative objectives. From this broad conception, hermeneutic implications may be considered due to the application of the Tax Law in this type of society. This article intends to demonstrate, through the analysis of the farming branch of the Cooperatives, that the collection of tributes may be questioned, especially when some jurisprudence on incidence or not of tributes in cooperatives are analyzed. In such way, it explores peculiarities of the Cooperatives and some theoretical concepts that come from Tributary Law. Also, the study of a specific cooperative have the objective to demonstrate the real impact of the tributes on middle-size farming cooperative, through financial analysis and survey of the taxes collected for the cooperative are overstated. The results show that, although to belong to the cooperative branch with lesser tax burden, it still has a significant taxation, indicating that the Government policies to the sector needs to be reviewed.Downloads
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