Tax benefits for account of social and solidarity economy: exemption and deduction of spending

Abstract

For the development of research, the problem is exposed as a question, from which the overall objective and the hypothesis are drafted. It is a mixed study: qualitative and quantitative; theoretical support and emphasis is placed on the relationship between tax benefits, exemptions and expense deduction. The design used in non-experimental research: crosscutting, descriptive, data collection was done through tools, such as: document analysis, interview, questionnaire and observation techniques, through which the hypothesis formulated is checked. The relevance of the study is shown in identifying the tax systems regulating the exemption and deduction of expenditure, acts or activities carried out by members of an organization of the social and solidarity economy, cooperative, mutualist or association that can be used to reduce the tax burden.