Análise da relação entre as cooperativas e o mercado no contexto da solidariedade-socioeconômica : fundamentos para a superação do limiar estacionário do cooperativismo simbólico no Brasil

• Autor(a) principal: Lima, Helder Gonçalves
• Data de Publicação: 2019
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_RS
• Texto Completo: http://tede2.pucrs.br/tede2/handle/tede/8833
• topic: Cooperativas; Mercado; Solidariedade Econômica; Tributação; Livre Concorrência; Ato Cooperativo; Sobras; Cooperatives; Symbolic; Market; Economic-Solidarity; Taxation; Free Competition; Cooperative Act; Leftovers; CIENCIAS SOCIAIS APLICADAS::DIREITO

The analysis undertaken in this work focuses on the cooperative legal system and its intersistemic relations, mainly with the market, within the economic system. The central point of scientific research deals with the relationship between cooperatives and the market, trying to surprise the points of intersection and the effects that applied from there both to cooperatives and to the market. The legislative framework that deals with the cooperatives was analyzed so that we could draw from there the foundations for cooperative action and also of relations with its associates. By scrutinizing the legal utterances about the well-known expression "Cooperative Act", when we investigate the reasons that made it a rhetorical trap for the cooperativism – while we demonstrate the ways for its overcoming. The research concluded that brazilian cooperativism is at its stationary threshold due to paralytic paradigms affecting both the doctrine and jurisprudence, with practical effects that compromise the functioning of the cooperative system – as a symbolic cooperativism. Doctrine and tribunals together contribute to a state of cooperative dystopia that must be overcome. The relationship between cooperatives and markets should be stimulated, but first, the static and dynamic aspects of this relationship must be understood. Based on this understanding, the work proposes new categories for the analysis and understanding of the cooperative phenomenon, such as: cooperative action, cooperative business and its pragmatic nuances. The work culminates in the creation of the concept of solidarity-socioeconomic cooperative, which add new concepts as cooperative legal fact, cooperative cost and mutability of leftovers to highlight the paradox of cooperative efficiency, and its deconstruction based on these same premises. Finally, we offer a solution to the problem of cooperative act proper taxation based on the concatenation of the principles of support and encouragement to cooperativism, valuing work and free competition.