期刊名称：Boletín de la Asociación Internacional de Derecho Cooperativo
印刷版ISSN：1134-993X
出版年度：2016
卷号：50
页码：285-307
出版社：University of Deusto
摘要：The cooperatives are based on different operating principlesthat rules in limited companies, such as the subordination of capital to labor,the economic fact integrated in the social and their democratic management.Those principles and the special rules of operating of the cooperatives makeit difficult to apply to cooperatives the model planned for general taxation oflimited companies, and may explain the need for a differentiated taxation forcooperatives. I propose to search for the identity values of cooperatives, ie,among the characteristics that define and, at the same time, differentiate cooperativesfrom other corporate forms. And try to find one value to justify adifferentiated taxation for cooperatives, such as self-help or mutualism and democracy.
关键词：self-help; mutualism; democracy; special taxation; equality.
