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...
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2021
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| 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 |
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Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 2, 2021 (Ejemplar dedicado a: mayo-agosto), pags. 403-430
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cooperativism
tax culture study material cooperative sector cooperativismo cultura tributaria material de estudio sector cooperativo cooperativismo cultura fiscal material de estudo setor cooperativo |
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cooperativism
tax culture study material cooperative sector cooperativismo cultura tributaria material de estudio sector cooperativo cooperativismo cultura fiscal material de estudo setor cooperativo Noda Rodríguez, Alexei Hidalgo Castro, Yadira Pozo Contrera, Amarilys Gómez Quintana, Irisdany Implementación de un material de estudio para desarrollar la cultura tributaria en el sector cooperativo |
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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.
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Article
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| author |
Noda Rodríguez, Alexei
Hidalgo Castro, Yadira Pozo Contrera, Amarilys Gómez Quintana, Irisdany |
| author_facet |
Noda Rodríguez, Alexei
Hidalgo Castro, Yadira Pozo Contrera, Amarilys Gómez Quintana, Irisdany |
| author_sort |
Noda Rodríguez, Alexei
|
| title |
Implementación de un material de estudio para desarrollar la cultura tributaria en el sector cooperativo
|
| title_short |
Implementación de un material de estudio para desarrollar la cultura tributaria en el sector cooperativo
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| title_full |
Implementación de un material de estudio para desarrollar la cultura tributaria en el sector cooperativo
|
| title_fullStr |
Implementación de un material de estudio para desarrollar la cultura tributaria en el sector cooperativo
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| title_full_unstemmed |
Implementación de un material de estudio para desarrollar la cultura tributaria en el sector cooperativo
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| title_sort |
implementación de un material de estudio para desarrollar la cultura tributaria en el sector cooperativo
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| publishDate |
2021
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https://dialnet.unirioja.es/servlet/oaiart?codigo=8355913
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1728125872208084992
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dialnet-ar-18-ART00015194482022-03-22Implementación de un material de estudio para desarrollar la cultura tributaria en el sector cooperativoNoda Rodríguez, AlexeiHidalgo Castro, YadiraPozo Contrera, AmarilysGómez Quintana, Irisdanycooperativismtax culturestudy materialcooperative sectorcooperativismocultura tributariamaterial de estudiosector cooperativocooperativismocultura fiscalmaterial de estudosetor cooperativoThe 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.As transformações económicas ocorridas em Cuba como parte do processo de atualização do modelo económico cubano tem levado a uma melhoria constante da regulamentação em vigor. Como resultado, a legislação fiscal cubana tem vindo a evoluir com um grau de harmonização aceitável, juntamente com a melhoria dos currículos destinados, entre outras questões, à formação de capital humano com os conhecimentos, competências e valores necessários. Isto constitui um desafio para o Ensino Superior, que contribui para o reforço do sector cooperativo a partir do próprio desenvolvimento da cultura fiscal. Este desenvolvimento é largamente alcançado através da inclusão de conteúdos relacionados com o sistema fiscal no sector cooperativo, a partir do curso de Administração Financeira do Estado, na Licenciatura em Educação. Economia, na Universidade de Pinar del Río. Assim, o objectivo deste artigo é preparar um material de estudo que contribua para o desenvolvimento da cultura fiscal a partir dos tópicos de cálculo de impostos no sector cooperativo em estudantes do terceiro ano da referida carreira. A investigação foi desenvolvida numa base dialético-materialista e foram utilizados métodos teóricos e empíricos qualitativos e quantitativos, o que permitiu uma avaliação teórico-prática da realidade educativa. A proposta foi aplicada na prática educativa com resultados satisfatórios, além disso, foi submetida ao critério dos especialistas, que consideram que é viável nas condições atuais.Las transformaciones económicas ocurridas en Cuba como parte del proceso de actualización del modelo económico cubano han conllevado a un constante perfeccionamiento en las normativas vigentes. Como consecuencia de ello, la normativa tributaria cubana ha ido evolucionando con un grado aceptable de armonización, a la que se une el perfeccionamiento de los planes de estudios dirigidos, entre otras cuestiones, a formar el capital humano con conocimientos, habilidades y valores necesarios. Esto constituye un reto para la Educación Superior, el cual tributa al fortalecimiento del sector cooperativo desde el propio desarrollo de la cultura tributaria. Desarrollo este que se logra en gran medida, a partir de la inclusión de contenidos relacionados con el régimen tributario en el sector cooperativo, desde la asignatura Administración Financiera del Estado, en la carrera Licenciatura en Educación. Economía, de la Universidad de Pinar del Río. De ahí que el presente artículo tiene como objetivo: elaborar un material de estudio para contribuir al desarrollo de la cultura tributaria desde los temas del cálculo de impuestos en el sector cooperativo en los estudiantes de tercer año de la referida carrera. La investigación se desarrolló sobre una base dialéctico-materialista y se emplearon métodos teóricos y empíricos de tipo cualitativo y cuantitativo, los cuales permitieron realizar una valoración teórico-práctica de la realidad educativa. La propuesta fue aplicada en la práctica educativa con resultados satisfactorios, además, fue sometida al criterio de los especialistas, los que consideran que es viable en las condiciones actuales.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8355913(Revista) ISSN 2310-340XCooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 2, 2021 (Ejemplar dedicado a: mayo-agosto), pags. 403-430spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. 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