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La tributación y el gasto público a nivel local

Author

Listed:
  • Torres Mora, Inés Josefina

    (Asociación Nacional de Economistas y Contadores de Cuba)

  • Morales Fonseca, Marcos Gustavo

    (Dirección Provincial de Finanzas y Precios, Camagüey)

Abstract

El presente trabajo se vincula al perfeccionamiento y elevación del control de los ingresos resultantes de la eficiencia económica empresarial como vía decisiva para incrementar los ingresos al presupuesto de un territorio, con el propósito de revertirlos en los programas de desarrollo social. Se propone un esquema metodológico cuyo objetivo es describir las principales tablas a realizar en cada bloque analítico para el análisis del cumplimiento del presupuesto, considerando que este proceso debe verse de manera integral por las entidades responsabilizadas con el presupuesto y liderado desde el gobierno local.

Suggested Citation

  • Torres Mora, Inés Josefina & Morales Fonseca, Marcos Gustavo, 2018. "La tributación y el gasto público a nivel local," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(3), pages 12-19.
    • Handle: RePEc:ris:rcubfp:0068
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    More about this item

    Keywords

    eficiencia económica; impuestos; presupuesto; análisis;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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