Cooperative sector in the APR countries
Автор: Dolgikh O.S., Vakhnina T.N., Krivdina O.A.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 6-1, 2019 года.
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The role and importance of cooperatives in modern conditions are undoubtedly high. The novelty of the work lies in the fact that the authors analyzed the features of the modern development of the cooperative sector of some countries in the Asia-Pacific region (USA, Canada, Australia, New Zealand). The relevance of the topic under consideration is due to the fact that generalizing research in this field over the past 5 years is not enough or it is very fragmented. Conclusions were made about the importance of the cooperative sector in the development of the national economy. In these countries, the cooperative sector affects all areas of economic activity. In the United States, cooperatives are viewed primarily as joint-stock companies and as firms targeting their members. At the same time, the main guarantee of tax benefits and the preservation of cooperative status is adherence to democratic principles in management. Legislative regulation of the activities of cooperatives is carried out both at the state level and at the level of individual states...
Cooperatives, cooperative sector, cooperative legislation, taxation system, tax incentives, subsidies, government support measures
Короткий адрес: https://sciup.org/142221340
IDR: 142221340