| Summary: | This book, authored by Marina Aguilar Rubio, explores the tax regimes applicable to social economy enterprises in Spain. It delves into the fiscal policies designed to support cooperatives and other social enterprises, emphasizing the need for a tailored tax system that aligns with their unique social and economic roles. The book argues for a fiscal framework that recognizes the distinct nature of these organizations, advocating for tax measures that promote inclusivity, equality, and sustainability. It is aimed at academics, policymakers, and professionals interested in the intersection of tax law and social enterprise. Aguilar Rubio, a professor at the University of Almería, brings her expertise in financial and tax law to provide an in-depth analysis of the subject.
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