Fiscalidad, Internacionalización de la Economía social y fomento de la responsabilidad social empresarial

Abstract

The economic crisis has created a major concern in developed countries for control of social risks with negative effects on growth and this problem can be approached from the perspective of CSR. Thus, CSR is seen as entrepreneurial attitude aimed at promoting social, economic and environmental purposes while guarantee competitiveness in the international market. Thus, the social economy can contribute to sustainable development, economic and social cohesion, to promote productive and income distribution, to ensure employment and equal of opportunities.

The purpose of this study aims to influence the role that taxation plays in the area of incentive policies related to social economy and very prominently manifested in the legal status of cooperatives.

Indeed, the importance of providing a legal and fiscal framework to promote their internationalization connects providentially with the principles that govern the cooperative action. From our point of view, it is essential from the perspective of sustainable development and social responsibility for cooperatives to be taken into account in the tax regime applicable criteria that can be justified on constitutional principles, the general interest of society or internationalization economic activity. Also, there could be other positive effects in the area of Latin America as decreasing tax evasion and the formalization of at least a portion of the informal sector of the economy, including the real impulse to CSR.