The Effect of Taxation on Dairy Processing Cooperatives in Morocco: A Qualitative Research
##plugins.themes.bootstrap3.article.main##
Being at the heart of the social and solidarity economy, cooperatives contribute greatly to the socio-economic development of countries. Moreover, this entity is not opposed to the realization of a lucrative activity, as the profits made are mainly devoted to their social finality. In addition, in order to fully ensure its socioeconomic function, the cooperative requires an institutional, legal and fiscal framework that guides and supports its activity, and also ensures its protection against commercial companies. However, following the growth of their activity, certain governments introduced a set of reframing the tax legislation, under the argument to establish tax fairness and to restore fair competition between cooperatives and lucrative businesses. Therefore, this submission to taxation has aroused reticence on the part of the cooperatives proclaiming that the public authorities have not taken into account their social contribution. Hence, these tax measures raise the question of their legitimacy and their effect on the growth of the cooperative’s activity, especially at the commercial, financial, and social levels. Thereby, to provide an answer to this problem, qualitative research was conducted to approach the effect of taxation on the growth of dairy processing cooperatives in Morocco.
Downloads
References
-
Alliance coopérative Internationale. (2015). Les coopératives et les objectifs du développement durable. Organisation Internationale Du Travail.
Google Scholar
1
-
Attouch, H., & Nia, H. (2015). Management commercial et Marketing des Coopératives laitières de transformation au Maroc.
Google Scholar
2
-
Berelson, B. (1952). Content analysis in communication research.
Google Scholar
3
-
Centre Marocain de Conjoncture. (2017, July). Le mouvement coopératif au Maroc évolution et contraintes. N°293, 10.
Google Scholar
4
-
Code Général des Impôts, (2013) (testimony of Code Général des Impôts).
Google Scholar
5
-
Collette, C., & Pigé, B. (2008). Économie sociale et solidaire: Gouvernance et contrôle. Dunod.
Google Scholar
6
-
Demoustier, D. (2010). Économie sociale et solidaire et régulation territoriale Étude sur quatre zones d’emploi en Rhône-Alpes ( société Géographie, économie (ed.)).
Google Scholar
7
-
Draperi, J.-F. (2014). Comprendre l’économie sociale Fondements et enjeux (Dunod (ed.); 2ème).
Google Scholar
8
-
Économiques, A. (2009). L’économie sociale de A à Z (Deuxième).
Google Scholar
9
-
Économiques, A. (2013). Regards d’économistes sur l’économie sociale et solidaire.
Google Scholar
10
-
Frémeaux, P. (2014). La nouvelle alternative ? Enquête sur l’économie sociale et solidaire (L. petits Matins (ed.); 3ème).
Google Scholar
11
-
Galidi, G. (2016). Gouvernance et responsabilité sociale des coopératives. Les Entreprises Coopératives Expériences et Perspectives.
Google Scholar
12
-
Ghazali, A., & Diebold, A. C. (1993). Les coopératives au Maroc (Jadida Impr. El Maarif Al (ed.)).
Google Scholar
13
-
Hamimaz, R., & Sbai, A. (2007). Maroc Une étude de cas de COPAG. https://pubs.iied.org/sites/default/files/pdfs/migrate/G03255.pdf
Google Scholar
14
-
Jeantet, T. (2008). L’économie sociale une alternative au capitalisme (Economica (ed.)).
Google Scholar
15
-
Karlshausen, L. (2010). La fiscalité des coopératives. Cress Rhône-Alpes, 26.
Google Scholar
16
-
Loi de finances, (2005) (testimony of Loi de finances).
Google Scholar
17
-
Loi n°112-12 relative aux coopératives, (2014).
Google Scholar
18
-
Miquel, E. (2018). Amélioration de la filière laitière de la province de Séfrou via la création d’une unité de transformation et de conditionnement du lait: diagnostic et recommandations. Association" Technologies et Solidarité" et Conseil départemental d’Ille-et .
Google Scholar
19
-
Pollet, V. (2018). Le modèle du coopérativisme de plateforme pourrait-il limiter les risques sociaux de l’économie collaborative.
Google Scholar
20
-
Portail Agricole du crédit Agricole du Maroc. (2021). Filière Lait. https://www.fellah-trade.com/fr/filiere-animale/chiffres-cles-lait#haut
Google Scholar
21
-
Roussilhe, M. (2015). L’affectation du résultat dans les coopératives agricoles et leurs unions. Revue Française de Comptabilité, N°489, 2–6.
Google Scholar
22
-
Schreier, M. (2014). Ways of Doing Qualitative Content Analysis: Disentangling Terms and Terminologies. Qualitative Social Research, 15(1).
Google Scholar
23
Most read articles by the same author(s)
-
Wafa Affaghrou,
Said Ahrouch,
Confidence in the Inter-organizational Cooperation of Social and Solidarity Economy Organizations , European Journal of Business and Management Research: Vol. 5 No. 6 (2020)