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Fundamentos Teóricos Del Sistema Tributario, El Impuesto Sobre Ingresos Personales. Caso Cuba

Author

Listed:
  • Tatiana Pérez Piñeiro
  • Jesús E. Álvarez Navarro

Abstract

La aprobación en 1999 del Decreto – Ley 192 ¨ De la Administración Financiera del Estado ¨, estableció el marco jurídico para cada uno de los sistemas que la integran, logrando el vínculo necesario con el Sistema Tributario dispuesto por la Ley No. 73/94 ¨ Del Sistema Tributario ¨. El gobierno cubano ha orientado varias acciones de control en cuanto al origen, revisión y manejo de los ingresos; ocupándose por el incremento de los mismos, así como por el rescate y la consolidación de una cultura tributaria.

Suggested Citation

  • Tatiana Pérez Piñeiro & Jesús E. Álvarez Navarro, 2010. "Fundamentos Teóricos Del Sistema Tributario, El Impuesto Sobre Ingresos Personales. Caso Cuba," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 128, March.
    • Handle: RePEc:erv:observ:y:2010:i:128:4
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