La presión fiscal en las cooperativas españolas durante el periodo 2003-2008.

According to official figures, cooperatives accounted for around 60% of the total jobs in the social economy in 2008. The importance of their role in the economy together with their special characteristics and social role has traditionally enabled them to enjoy special fiscal benefits. The aim of this paper is to quantify the average tax burden supported by Spanish cooperative surpluses during the six years from 2003 to 2008, by analysing whether their geographical location or the activity they engage in give rise to important differences between their effective types; all this taking into account the existence of special fiscal regimes due to territoriality and the multiplicity of regulations relating to cooperatives which the Autonomous Communities generate. Additionally, the study aims to assess the impact of fiscal incentives provided for under cooperative company taxation. [ABSTRACT FROM AUTHOR]