The Effect of Taxation on Dairy Processing Cooperatives in Morocco: A Qualitative Research

Being at the heart of social and solidarity economy, cooperatives contribute greatly to socio-economic development countries. Moreover, this entity is not opposed realization a lucrative activity, as profits made are mainly devoted their finality. In addition, in order fully ensure its socioeconomic function, cooperative requires an institutional, legal fiscal framework that guides supports also ensures protection against commercial companies. However, following growth certain governments introduced set reframing tax legislation, under argument establish fairness restore fair competition between businesses. Therefore, submission taxation has aroused reticence on part proclaiming public authorities have taken into account contribution. Hence, these measures raise question legitimacy effect cooperative’s especially commercial, financial, levels. Thereby, provide answer problem, qualitative research was conducted approach dairy processing Morocco.