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Una opción en la sustitución de los Sellos del Timbre

Author

Listed:
  • Machado Torres, Olga Lidia

    (Ministerio de Finanzas y Precios)

  • Meriño Betancourt, Rafael Agustín

    (Ministerio de Finanzas y Precios)

Abstract

El Impuesto sobre Documentos es uno de los tributos que se ha mantenido por larga data en el Sistema Tributario cubano. El mismo se paga a través de la adquisición de sellos del timbre que de forma unitaria o combinados deben cubrir el impuesto con que está gravado el trámite. La logística establecida para la impresión, custodia, distribución, venta y recaudación es vulnerable a riesgos internos y externos que gravitan sobre la recaudación potencial que pudiera obtenerse por este Impuesto. En virtud de lo cual se propone como una opción la sustitución del empleo de los sellos del timbre por sellos electrónicos, lo que implicaría el aprovechamiento de las tecnologías de la informática y las telecomunicaciones con fines tributarios, eliminando varios operadores externos vinculados a la logística de los sellos del timbre y potenciaría la recaudación de este tributo.

Suggested Citation

  • Machado Torres, Olga Lidia & Meriño Betancourt, Rafael Agustín, 2019. "Una opción en la sustitución de los Sellos del Timbre," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(1), pages 61-90.
    • Handle: RePEc:ris:rcubfp:0091
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    More about this item

    Keywords

    impuestos;

    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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