Incentivos y riesgos fiscales y laborales de las Sociedades Cooperativas de Producción en México.

The purpose of this paper is to analyze the fiscal incentives and public financing destined to the promotion of Workers' Cooperatives in Mexico, as well as the participation of cooperatives in activities that may represent transgressions to the fiscal and labor laws of our country. The results show that the economic crisis of the 1980s forced a change in the economic model and cooperatives were relegated from public policies. The relationship with the State fractured again in 2013 when cooperative companies were accused of fraudulent operations to avoid paying federal taxes, as a consequence, special taxation regimes were eliminated and public financing was reduced. However, the information published by the country's administrative authorities does not provide evidence to ensure that in the last 11 years the cooperative organizations have constituted a risk factor for federal public finances and the labor stability of workers. This research applies a mixed method, which means the combination of quantitative and qualitative research methods and techniques. In the first case, the hypothetical-deductive method is used, and in the second, grounded theory and hermeneutic triangulation. The data come from the tax agency's web page and direct consultation with the institute responsible for providing public information to citizens. [ABSTRACT FROM AUTHOR]