THE COOPERATIVE ACT AND ITS TAXATION IN LATIN AMERICANCOUNTRIES

This text analyzes the legal figure of the Cooperative Act based on theLatin Americandoctrine countries, demonstrating that this act is the central element of cooperative societies. From the understanding of the meaning of the Cooperative Act, it is possible to think of a model of taxation of cooperative societies, which must be carried out from the Cooperative Act. The methodology to be used is the bibliographic review of the works on cooperative law and the legislation of the countries.