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Reflexiones En Torno A La Recaudación De Recursos Financieros Para El Desarrollo Local, Y La Equidad Impositiva, Su Evaluación En Santiago De Cuba

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  • Maira Vázquez Díaz
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    En el presente trabajo se abordan los principales elementos teóricos sobre el desarrollo local, a partir de considerar al desarrollo local como un proceso de crecimiento y cambio estructural que proporciona mayor bienestar a los habitantes de una ciudad o región y por tanto promueve al desarrollo social, pero para ello es necesario los recursos financieros que se recaudan fundamentalmente por la vía impositiva. Por tanto se demuestra con el desarrollo de la presente investigación que existe conexión entre las tendencias teóricas del desarrollo local y la recaudación fiscal, calificando al proceso de descentralización como un proceso que atraviesa al desarrollo local porque mediante el mismo se transfieren competencias y poder político desde el gobierno central a gobiernos locales, dotadas de recursos financieros e independencia administrativa.

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    Article provided by Grupo (Universidad de Málaga) in its journal Observatorio Iberoamericano del Desarrollo Local y la Economía Social.

    Volume (Year): (2011)
    Issue (Month): 10 (June)

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    Handle: RePEc:erv:oidles:y:2011:i:10:19
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