Fluctuation of self-employed workers in the Moa municipality since 2010

Authors

  • Diliana Leyva-Cisnero Universidad de Moa, Moa, Cuba
  • Agustín Zulueta-Torres Universidad de Moa, Moa, Cuba

Keywords:

tax system, non-state sector, self-employment, fiscal policy, tax administration.

Abstract

This paper reviews the acceptance that the changes that have taken place in the Cuban tax system since 2010 have had in the non-state sector. This was done by analyzing the behavior of the fluctuations of Self-Employed Workers in Moa. It was necessary to conduct interviews with the different workers and identify some elements that would complement the analyzes carried out. In addition, theoretical and empirical methods were used in an interrelated manner. At the conclusion of the study, different conclusions were reached that are of special interest to the National Tax Administration Office and to the Municipal Administration Council.

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References

BORDONADO, Y. 2013. Análisis del proceso de implementación de las nuevas políticas de gestión tributaria en el sector no estatal. Ciencia & Futuro 3(1): 87-93.

FRANCISCO, L. & FONTEBOA, A. 2003. La Administración Financiera del Estado Cubano: Sistema Tributario, CECOFIS.

ASAMBLEA NACIONAL DEL PODER POPULAR. 2012. Ley No. 113 del Sistema Tributario. Gaceta Oficial de la República de Cuba. Editora Política, La Habana. Disponible en: https://www.gacetaoficial.gob.cu/sites/default/files/go_o_053_2012.pdf.

PARTIDO COMUNISTA DE CUBA. 2011. Lineamientos de la Política Económica y Social del Partido y la Revolución. Editora Política, La Habana. Disponible en: http://www.cubadebate.cu/wp-content/uploads/2011/05/folleto-lineamientos-vi-cong.pdf.

Published

2022-09-09

How to Cite

Leyva-Cisnero, D., & Zulueta-Torres, A. (2022). Fluctuation of self-employed workers in the Moa municipality since 2010. Science & Future, 12(3), 405–422. Retrieved from https://revista.ismm.edu.cu/index.php/revistacyf/article/view/2193

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