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Acercamiento Al Proceso De Gestión De Ingresos Tributarios En El Contexto Local Cubano

Author

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  • Michel Tamayo Saborit
  • Yoili Traba Ravelo
  • Pedro Lino del Pozo

Abstract

El trabajo que se expone constituye un estudio, que desde la óptica de la concepción de desarrollo local en Cuba, es importante hacer para perfeccionar la gestión de ingresos tributarios municipales en los marcos del financiamiento de la estrategia de desarrollo de los municipios. En un primer momento referido a la temática se presentan los diversos enfoques tratados en la literatura internacional, así como su manifestación en la economía. Seguidamente se describen los principales aspectos de la gestión tributaria en Cuba, para luego hacer una reflexión de cómo se puede concebir esta gestión, asumiendo el papel protagónico del gobierno municipal en la dirección articuladora del desarrollo y su incidencia en las variables que implican potenciar la recaudación tributaria local.

Suggested Citation

  • Michel Tamayo Saborit & Yoili Traba Ravelo & Pedro Lino del Pozo, 2012. "Acercamiento Al Proceso De Gestión De Ingresos Tributarios En El Contexto Local Cubano," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 167, May.
  • Handle: RePEc:erv:observ:y:2012:i:167:11
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    Keywords

    Impuestos; gestión tributaria local.;

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