PIS e COFINS: um estudo sobre suas influências na renda de cooperado em cooperativa de trabalho

Abstract

Cooperative societies are increasingly rise and buying in a place int the market aiming at the union of people in a single benefit, which is the power to exercise their activities, always respecting the individual right of each one, generating an alliance of cooperation. As cooperatives now cover almost every branch of the economy, gradually include the insertion of professionals in the labor market is increasingly increasing. This research clarified the influence of PIS and COFINS taxation on the income of the cooperated and cooperative society, elaborating a descriptive, bibliographical and qualitative analysis, using data explored in academic studies, articles, laws and normative acts, for analysis were to use data hypothetical, having prepared accounting records for greater exposure of the results found of two hypothetical periods it was possible to analyze that no taxation of PIS and COFINS of the cooperated in advantages for them