Efectos de las leyes de cooperativas sobre la renta de los agricultores y los resultados y autofinanciación empresariales

Abstract

The aim of the present paper is to examine the influence of implementing each of the ten cooperative laws currently in force in Spain on profits in agricultural and foodstuffs cooperatives, on members’ income (via selling values and cooperative returns) and on business self-financing levels. A case study is used to estimate these figures according to the nine autonomous region regulations and the state regulations. The figures are compared and the differences and similarities are examined in order to establish conclusions.Profits in agricultural and foodstuffs cooperatives, estimating profits in cooperative legislation, self-financing in cooperatives, cooperatives members’ income.