Implementación de un material de estudio para desarrollar la cultura tributaria en el sector cooperativo

The economic transformations that have taken place in Cuba as part of the process of updating the Cuban economic model have led to a constant improvement in the regulations in force. As a result, Cuban tax regulations have been evolving with an acceptable degree of harmonization, together with the i...

Full description

Saved in:
Bibliographic Details
Main Authors: Noda Rodríguez, Alexei, Hidalgo Castro, Yadira, Pozo Contrera, Amarilys, Gómez Quintana, Irisdany
Format: Article
Language:Spanish
Published: 2021
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8355913
Source:Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 2, 2021 (Ejemplar dedicado a: mayo-agosto), pags. 403-430
Tags: Add Tag
No Tags: Be the first to tag this record
Summary: The economic transformations that have taken place in Cuba as part of the process of updating the Cuban economic model have led to a constant improvement in the regulations in force. As a result, Cuban tax regulations have been evolving with an acceptable degree of harmonization, together with the improvement of curricula aimed, among other issues, at training human capital with the necessary knowledge, skills and values. This constitutes a challenge for Higher Education, which contributes to the strengthening of the cooperative sector from the very development of the tax culture. This development is achieved to a great extent, from the inclusion of contents related to the tax system in the cooperative sector, from the subject Financial Administration of the State, in the Bachelor's Degree in Education. Economics, at the University of Pinar del Río. Hence, the objective of this article is: to elaborate a study material to contribute to the development of tax culture from the topics of tax calculation in the cooperative sector in third year students of the referred career. The research was developed on a dialectical-materialist basis and theoretical and empirical qualitative and quantitative methods were used, which allowed for a theoretical-practical assessment of the educational reality. The proposal was applied in educational practice with satisfactory results, and was also submitted to the criteria of specialists, who considered it to be viable under current conditions.