새마을금고 자금운용의 한계와 그 해법(관련법과 정책을 중심으로)
The limits and Solutions of Fund Operations of Community Credit Cooperatives (CCCs) from the Perspective of Laws and Policies
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The legal and administrative practices regarding Community Credit Cooperatives (CCCs) are inimical to their success. The objectives of CCCs is not to accumulate profits, but to further promote their members' economic, social and cultural status as autonomous cooperatives. To achieve this objective, CCCs operate their members' funds. In this sense, the surplus realized through transaction with their members does not belong to CCCs, but to their members. Therefore, CCCs' surplus should not be subject to taxation. However, the government does not take into account such a special status of CCCs as cooperatives. In this paper, emphasis is be placed on the task of Government's task to lift the legal, judical and administrative provisions negatively affecting the operations of fund of CCCs, and on ways to further develope CCCs.
Abstract
The legal and administrative practices regarding Community Credit Cooperatives (CCCs) are inimical to their success. The objectives of CCCs is not to accumulate profits, but to further promote their members' economic, social and cultural status as autonomous cooperatives. To achieve this objective, CCCs operate their members' funds. In this sense, the surplus realized through transaction with their members does not belong to CCCs, but to their members. Therefore, CCCs' surplus should not be subject to taxation. However, the government does not take into account such a special status of CCCs as cooperatives. In this paper, emphasis is be placed on the task of Government's task to lift the legal, judical and administrative provisions negatively affecting the operations of fund of CCCs, and on ways to further develope CCCs.
참고문헌 (12)
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