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Análisis fiscal de la nueva Constitución cubana de 2019

Author

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  • Liana Simón Otero

    (Universidad de Pinar del Río, Cuba)

Abstract

Todo sistema tributario moderno está sustentado en la regulación constitucional del deber de contribuir, el que debe estar acompañado de un conjunto de principios tributarios que garantizan la justicia del sistema impositivo. En Cuba durante mucho tiempo el sistema tributario no tuvo amparo constitucional hasta que se aprobó en el año 2019 una nueva Constitución, que si bien vino a legitimar el sistema fiscal vigente, en materia tributaria no responde totalmente a los requerimientos económicos actuales.

Suggested Citation

  • Liana Simón Otero, 2021. "Análisis fiscal de la nueva Constitución cubana de 2019," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 181(4), pages 145-168, December.
    • Handle: RePEc:hpe:crotri:y:2021:v:181:i:4:p:145-168
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    More about this item

    Keywords

    constitución; deber de contribuir; principios tributarios; reforma constitucional cubana;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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