Las tasas como fuente de financiamiento para el desarrollo local en Cuba
In terms of local development, the sources of financing are decisive and own sources are even more so, due to the complexity of accessing external sources. Within this framework of monetary resources, tax fees, due to their peculiar taxable event and the specific purpose of their collection, occupy...
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8379859 |
| Source: | Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 3, 2021 (Ejemplar dedicado a: septiembre-diciembre), pags. 856-882 |
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Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 3, 2021 (Ejemplar dedicado a: septiembre-diciembre), pags. 856-882
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sources of financing
tax fees desarrollo local fuentes de financiamiento tasas tributarias desenvolvimento local local development fontes de financiamento taxas de impostos |
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sources of financing
tax fees desarrollo local fuentes de financiamiento tasas tributarias desenvolvimento local local development fontes de financiamento taxas de impostos Simón Otero, Liana Capote Pérez, Raysa Las tasas como fuente de financiamiento para el desarrollo local en Cuba |
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In terms of local development, the sources of financing are decisive and own sources are even more so, due to the complexity of accessing external sources. Within this framework of monetary resources, tax fees, due to their peculiar taxable event and the specific purpose of their collection, occupy a special place. In Cuba, even when local development is a priority in the country's policy and there are several sources of financing, these are insufficient, while tax fees do not play a leading role. In this sense, the objective of this work is to argue the theoretical assumptions to introduce in Cuba tax fees that contribute to finance local development and for this purpose the following methods have been used: analytical-legal, in order to assess the different legal provisions that regulate the sources of financing in Cuba, particularly tax fees and other related revenues, whether they expressly recognize them, as if their configuration responds to that of a fee without declaring it and the legal comparison to contrast the different rules that provide tax fees, although they are diverse regulations. The main result consists of a proposal for a uniform and systemic regulation of a set of fees which taxable event is constituted by the provision of a service or the performance of an activity by the State or the special use of things of public domain, of municipal competence, which collection has a specific purpose, thus favoring the financing of local development projects.
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| format |
Article
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| author |
Simón Otero, Liana
Capote Pérez, Raysa |
| author_facet |
Simón Otero, Liana
Capote Pérez, Raysa |
| author_sort |
Simón Otero, Liana
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| title |
Las tasas como fuente de financiamiento para el desarrollo local en Cuba
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| title_short |
Las tasas como fuente de financiamiento para el desarrollo local en Cuba
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| title_full |
Las tasas como fuente de financiamiento para el desarrollo local en Cuba
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| title_fullStr |
Las tasas como fuente de financiamiento para el desarrollo local en Cuba
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| title_full_unstemmed |
Las tasas como fuente de financiamiento para el desarrollo local en Cuba
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| title_sort |
las tasas como fuente de financiamiento para el desarrollo local en cuba
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| publishDate |
2021
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=8379859
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1730386998419521536
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dialnet-ar-18-ART00015257592022-04-16Las tasas como fuente de financiamiento para el desarrollo local en CubaSimón Otero, LianaCapote Pérez, Raysasources of financingtax feesdesarrollo localfuentes de financiamientotasas tributariasdesenvolvimento locallocal developmentfontes de financiamentotaxas de impostosIn terms of local development, the sources of financing are decisive and own sources are even more so, due to the complexity of accessing external sources. Within this framework of monetary resources, tax fees, due to their peculiar taxable event and the specific purpose of their collection, occupy a special place. In Cuba, even when local development is a priority in the country's policy and there are several sources of financing, these are insufficient, while tax fees do not play a leading role. In this sense, the objective of this work is to argue the theoretical assumptions to introduce in Cuba tax fees that contribute to finance local development and for this purpose the following methods have been used: analytical-legal, in order to assess the different legal provisions that regulate the sources of financing in Cuba, particularly tax fees and other related revenues, whether they expressly recognize them, as if their configuration responds to that of a fee without declaring it and the legal comparison to contrast the different rules that provide tax fees, although they are diverse regulations. The main result consists of a proposal for a uniform and systemic regulation of a set of fees which taxable event is constituted by the provision of a service or the performance of an activity by the State or the special use of things of public domain, of municipal competence, which collection has a specific purpose, thus favoring the financing of local development projects.Em termos de desenvolvimento local, as fontes de financiamento são decisivas, e as fontes de financiamento são ainda mais, devido à complexidade envolvida no acesso a fontes externas. Dentro deste quadro de recursos monetários, as taxas de impostos, devido a seu evento tributável peculiar e ao propósito específico de sua cobrança, ocupam um lugar especial. Em Cuba, embora o desenvolvimento local seja uma prioridade na política do país e do que existem várias fontes de financiamento, estas são insuficientes, enquanto as taxas de impostos não desempenham um papel de liderança. Neste sentido, o objetivo deste documento é argumentar os pressupostos teóricos para a introdução em Cuba de taxas de impostos que contribuem para o financiamento do desenvolvimento local, e para este fim foram utilizados os seguintes métodos: analítico-legal, com o objetivo de avaliar as diferentes disposições legais que regulam as fontes de financiamento em Cuba, particularmente as taxas de impostos e o restante das receitas relacionadas, se as reconhecem expressamente ou se sua configuração corresponde à de uma taxa sem declará-la, e a de comparação legal para contrastar as diferentes normas que preveem as taxas de impostos, embora sejam regulamentações diferentes. O principal resultado consiste em uma proposta de regulamentação uniforme e sistêmica de um conjunto de impostos cujo fato gerador é constituído pela prestação de um serviço ou pela realização de uma atividade pelo Estado ou pelo uso especial de coisas do domínio público, sob jurisdição municipal, cuja cobrança tem uma finalidade específica, favorecendo assim o financiamento de projetos de desenvolvimento local.En materia de desarrollo local, las fuentes de financiamiento resultan decisivas y las fuentes propias lo son mucho más, debido a la complejidad que encierra acceder a fuentes externas. Dentro de este entramado de recursos monetarios, las tasas tributarias, debido a su peculiar hecho imponible y al fin específico de su recaudación, ocupan un lugar especial. En Cuba, aun cuando el desarrollo local es una prioridad en la política del país y las fuentes de financiamiento son varias, estas resultan insuficientes, mientras las tasas tributarias no gozan de protagonismo. En ese sentido, el objetivo del presente trabajo es argumentar los presupuestos teóricos para introducir en Cuba tasas fiscales que contribuyan a financiar el desarrollo local y para esto se han utilizado los métodos: analítico-jurídico, con el fin de valorar las distintas disposiciones jurídicas que en Cuba regulan las fuentes de financiamiento, particularmente las tasas tributarias y el resto de los ingresos relacionados, tanto si las reconocen expresamente, como si su configuración responde a la de una tasa sin declararlo y el de comparación jurídica para contrastar las diferentes normas que prevén tasas tributarias, aunque se trate de regulaciones diversas. El principal resultado consiste en una propuesta de regulación uniforme y sistémica de un conjunto de tasas cuyo hecho imponible está constituido por la prestación de un servicio o la realización de una actividad por parte del Estado o el uso especial de las cosas de dominio público, de competencia municipal, cuya recaudación tenga un fin específico, favoreciendo de esta forma el financiamiento de proyectos de desarrollo local.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8379859(Revista) ISSN 2310-340XCooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 3, 2021 (Ejemplar dedicado a: septiembre-diciembre), pags. 856-882spaLICENCIA 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. 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