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Desarrollo del sistema tributario cubano en la actividad empresarial

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  • Elsi María Navarrete Limonta
  • Francisca Navarrete Limonta

Abstract

El presente trabajo expone los antecedentes históricos por lo que ha transitado la actividad tributaria en nuestro país, desde la etapa colonial hasta la implementación del sistema tributario vigente, lo que confirma que no es un fenómeno económico de la actual etapa de perfeccionamiento de nuestro modelo económico, sino que ha venido desarrollándose en dependencia de las características del momento histórico que ha atravesado el país y ayuda a comprender el papel que en las actuales circunstancias juega la actividad tributaria, para garantizar de este modo, suficientes niveles de ingresos y poder respaldar las decisiones de gastos sociales en la cual el Estado Cubano debe responder, en función del desarrollo económico - social de la nación, lo anterior tiene gran importancia en la formación de una cultura tributaria del futuro profesional.

Suggested Citation

  • Elsi María Navarrete Limonta & Francisca Navarrete Limonta, 2018. "Desarrollo del sistema tributario cubano en la actividad empresarial," Revista Caribeña de Ciencias Sociales, Servicios Académicos Intercontinentales SL, issue 2018-06, June.
    • Handle: RePEc:erv:rccsrc:y:2018:i:2018-06:03
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    sistema tributario cubano.;

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