Análisis de la contribución tributaria del sector cooperativo en Colombia (2014)

Abstract

The objective of the research was to analyze the tax impact of legal gaps or gaps in legislation on the tax contribution of the cooperative sector in Colombia. Quantitative methods with descriptive statistics are used as analytical techniques, in order to verify the research hypothesis, which reads: The adjustment of the tax legislation and the special tax regime of the cooperative sector will result in a greater tax contribution from the cooperative sector to the achievement of social goals. Thus, It was possible to establish that with 80% of the cooperative surplus that is not reinvested in the development of its social object, the State is no longer perceiving a tax of $ 54,935,000,000, with a tax rate of 20%; But if one starts from the fact that they should not be treated with the benefits granted by the Special Tax Regime, their surpluses should be taxed at the ordinary regime rate of 34%, thus failing to actually receive a total of $ 116,737,000,000 pesos in 2014, validating the research hypothesis.