Financial management, accounting
Financial management, accounting
Title
Basic knowledge on taxation of SSE entities in Italy
Country
Italy
Description
The organizations that make up the varied world of the social and solidarity economy (from cooperatives to associations, from mutuals to foundations, up to social enterprises in whatever legal form they are established) are lately increasingly at the center of attention. In fact, both nationally and internationally, initiatives are multiplying that focus on the contribution that these organizations can make to increasingly pressing and complex global challenges. Within the UN, for example, the International Labor Organization has dedicated a lot of space to the social and solidarity economy (SSE) within the reflection on the future of work promoted on the occasion of its centenary, and at the European level the Commission has now been years keeps the focus on social enterprises with various regulatory and support initiatives, from the Social Business Initiative onwards. This attention is due to various factors, not least the fact that the SSE is an extremely dynamic and growing world on a global level. In this context, the entrepreneurial realities of the social and solidarity economy are particularly promising because they provide a model of organization of economic activity that is substantially different from the state and the market. Different in terms of the company's objectives (not profit but the satisfaction of a need), of proprietary and governance models, of ways of distributing the value produced. A diversity that ultimately results in a strong focus on social needs (and the ability to respond to them) and in a close alignment with the interests of the communities to which these organizations belong. In this text we will see the current regulatory situation of SSE entities in Italy by analyzing the Third Sector Code and the new tax regime of the Social Enterprise.