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La disciplina tributaria en personas naturales del municipio de Banes

Author

Listed:
  • Marcos Hernández Prieto.
  • Libia Julia Bermúdez Chaveco.

Abstract

A partir de las nuevas modificaciones al Sistema Tributario cubano y la ampliación del trabajo por cuenta propia, se aprecia un incremento de infracciones en las obligaciones tributarias en las Personas Naturales, que ocasionan incumplimientos en tiempo y forma de los ingresos al Presupuesto del Estado. La propuesta de acciones que contribuyan a la mejora en el cumplimiento de las obligaciones tributarias de las personas naturales en el municipio de Banes, es el fin esencial de este trabajo. Se obtiene un acercamiento y análisis de los términos epistemológicos que generen alternativas acertadas para el diseño y direccionalidad del desarrollo de este proceso.

Suggested Citation

  • Marcos Hernández Prieto. & Libia Julia Bermúdez Chaveco., 2020. "La disciplina tributaria en personas naturales del municipio de Banes," Revista Caribeña de Ciencias Sociales, Servicios Académicos Intercontinentales SL, issue 2020-06, june.
    • Handle: RePEc:erv:rccsrc:y:2020:i:2020-06:03
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