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Una opinión sobre la necesidad de reformar el Régimen Simplificado de Tributación en Cuba

Author

Listed:
  • Meriño Betancourt, Rafael Agustín

    (Oficina Nacional de Administración Tributaria)

Abstract

El Régimen Simplificado de Tributación, cuya característica fundamental es el pago de una cuota consolidada única, se utiliza para actividades que suponen una menor complejidad y capacidad económica de sus sujetos. Sin embargo, la aplicación del régimen simplificado presenta distorsiones en la equidad vertical. La aplicación de este régimen atemperado a los principios tributarios posibilita un marco legal más justo y equitativo, lo que propicia mayor disciplina fiscal y mejores niveles de satisfacción con el sistema tributario en los contribuyentes. La reforma y desarrollo del mismo, son criterios en los que se apoya y recomienda para Cuba el autor

Suggested Citation

  • Meriño Betancourt, Rafael Agustín, 2018. "Una opinión sobre la necesidad de reformar el Régimen Simplificado de Tributación en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 80-115.
    • Handle: RePEc:ris:rcubfp:0043
    as

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    More about this item

    Keywords

    tributación; impuestos; simplificado;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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