A contabilidade e seus efeitos nas cooperativas de trabalho

Abstract

This article focuses on different types of accounting and its effects on results and taxation in worker cooperatives. Cooperative enterprises occupy a relatively small place in the universe of organizations subject to tax, which is why they have been little studied. As a result, some specific aspects fall outside the typical lines of research. The aim of this research is to find out whether a given type of accounting has an effect on taxation and equity of said cooperatives. Different types of accounting are examined to answer this question. A multiple-case research method which allows carrying out a comparative study of two or more organizations was used. As far as the general objective is concerned, it is descriptive research supported by a literature review; two sources were used as data collection techniques: data produced by researchers with relation to amounts that would be reproduced in a worker cooperative. The data produced by researchers are of a monetary nature and reproduce operations that may be carried out, their accounting methods and impacts on the equity and taxes. The accounting system keeps separate records of operations relating to a cooperative action and a non-cooperative action, the former being recorded only on equity accounts as they do not generate results. If no records are kept on the income account, neither surplus nor losses – profit or damage – nor tax generation for the cooperative can be expected. In conclusion, worker cooperatives should make use of a specific accounting model, thus avoiding undue taxation and, as a result, offering their members better remuneration.