The aim of this paper is to identify which are the tax incentives for financial cooperatives that are included in the legislations of Colombia, Costa Rica and Mexico. For this purpose, a comparative research method was used to establish the similarities and divergences in the tax systems studied; making a focus in the treatment of Income Tax and those related to consumption (General Tax on Sales and Value Added Tax). The results show that these companies enjoy preferential tax treatment in the three nations, integrating in their tax laws exemptions and tax reductions that for themselves do not are privileges, nevertheless it is the manifestation of tax justice.
Lara Gómez, G. (2018). Los incentivos tributarios para las cooperativas financieras de Colombia, Costa Rica y México. REVESCO. Revista de Estudios Cooperativos, 127(0). https://doi.org/10.5209/reve.59772