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Visión Legislativa De La Figura Del Cobrador Pagador En La Relación Jurídica Tributaria En Cuba

Author

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  • Yanelys Roque Pantoja

Abstract

El motivo de este trabajo surgió a partir del resultado adquirido por su autora en los momentos que se desempeñaba como Oficial de la Oficina Municipal y Provincial de la Administración Tributaria y se encuentra dirigido específicamente a valorar la insuficiente utilización de la figura del Cobrador Pagador como sujeto pasivo de la relación jurídica tributaria, y su tratamiento en la legislación cubana actual. Una investigación que precisamente interesa tributar al desarrollo local de esta figura tributaria en el logro de la mayor eficiencia del proceso de recaudación de los ingresos del Estado.

Suggested Citation

  • Yanelys Roque Pantoja, 2012. "Visión Legislativa De La Figura Del Cobrador Pagador En La Relación Jurídica Tributaria En Cuba," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 163, March.
    • Handle: RePEc:erv:observ:y:2012:i:163:11
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