*María Alejandra Pedreañez: Abogada (Universidad Dr.Rafael Belloso Chacín). Magíster en Derecho Mercantil. (Universidad Dr. Rafael Belloso Chacín). Profesora de Pregrado de la Universidad Nacional Experimental Sur del Lago (UNESUR) en las Cátedras de Derecho Mercantil y Derecho Laboral. Correo electrónico: firstname.lastname@example.org
Depósito Legal: PPI 200802ZU3034 ISSN: 1856-9439 Volumen IV. – Año 2010
ABSTRACT This article concerns theanalysis of profit on Cooperative Associations in Venezuela. It was an investigation under a mode field with a non-experimental design transactional, whose level of research was descriptive in design of the survey research was employed, implemented through a questionnaire, for which it was necessary to study a population of 70 cooperatives and through a purposive sampling was able to interview 30 ofthem. The investigation will include topics such as the Guiding Principles of Cooperatives, the results
observed in non-compliance of the same in many cases, what actually managed to demonstrate that the speculative evidence in cooperative associations who make up these up especially in those the department of administration, as can be seen in the ordinary course of its actions, thepurpose of obtaining economic benefits for each day of operations, therefore confirmed the profit motive in the members of Cooperatives equated in this way in fact a corporation. It also showed that the ratio of settling in Cooperatives, is to enjoy the benefits of both fiscal as are the exemptions for the payment of Income Tax and Value Added Tax of the figure holding the speculative mood by medium.Key Words: Corporate, Partnership, Profit, Tax Exemptions. Introducción Las cooperativas han sido formas asociativas adoptadas por muchos países a lo largo de la historia como instrumentos para lograr su desarrollo, traduciéndose en fuentes generadoras de empleo, que representan una forma distinta de alcanzar una actividad económica para ganar el sustento, pero sin entrar en el esquema clásico...