Relaciones de renta e ingresos diferenciales como base imponible tributaria en el sector agropecuario cubano
Income relations, present in the construction of socialism, have not been applied either theoretically or practically through the payment of taxes or other forms in which they could be captured, which means that they are not taken into account when calculating the tax base or in the differentiation...
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2023
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8986255 |
| Source: | Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 11, Nº. 1, 2023 (Ejemplar dedicado a: enero-abril; e583) |
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Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 11, Nº. 1, 2023 (Ejemplar dedicado a: enero-abril; e583)
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differential income
tax management differential revenues renta diferencial gestión tributaria ingresos diferenciales diferencial de renda gestão fiscal rendimentos diferenciais |
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differential income
tax management differential revenues renta diferencial gestión tributaria ingresos diferenciales diferencial de renda gestão fiscal rendimentos diferenciais Falcón Corrales, Dainel Labrador Machín, Odalys Duque Rodríguez, Araisa Alonso Cabrera, Magela Relaciones de renta e ingresos diferenciales como base imponible tributaria en el sector agropecuario cubano |
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Income relations, present in the construction of socialism, have not been applied either theoretically or practically through the payment of taxes or other forms in which they could be captured, which means that they are not taken into account when calculating the tax base or in the differentiation of producers, according to the type of soil on which they work. For its part, the tobacco industry constitutes a line of vital importance for the country's economy as an exportable item, recognized for its quality, purity and combination of knowledge that identify it especially in the western region of Cuba, where the soil characteristics are ideal to obtain higher levels of productivity, potentialities that are not yet exploited to the maximum. The objective of the present work lies in: To assess, on the basis of the theoretical referents of differential income, the need for the capture of differential revenue as a tax base in enterprises and cooperatives of the Cuban agricultural sector. For its fulfillment, the historical-logical and systemic-structural theoretical methods and empirical methods such as measurement and observation, among others, were used. The main result of the research lies in a diagnosis that demonstrates the need to calculate taxes taking differential revenues as a taxable base in tobacco enterprises, based on the theory of differential income, which will allow increasing the state budget from tax revenues.
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Article
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| author |
Falcón Corrales, Dainel
Labrador Machín, Odalys Duque Rodríguez, Araisa Alonso Cabrera, Magela |
| author_facet |
Falcón Corrales, Dainel
Labrador Machín, Odalys Duque Rodríguez, Araisa Alonso Cabrera, Magela |
| author_sort |
Falcón Corrales, Dainel
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| title |
Relaciones de renta e ingresos diferenciales como base imponible tributaria en el sector agropecuario cubano
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| title_short |
Relaciones de renta e ingresos diferenciales como base imponible tributaria en el sector agropecuario cubano
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| title_full |
Relaciones de renta e ingresos diferenciales como base imponible tributaria en el sector agropecuario cubano
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| title_fullStr |
Relaciones de renta e ingresos diferenciales como base imponible tributaria en el sector agropecuario cubano
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| title_full_unstemmed |
Relaciones de renta e ingresos diferenciales como base imponible tributaria en el sector agropecuario cubano
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| title_sort |
relaciones de renta e ingresos diferenciales como base imponible tributaria en el sector agropecuario cubano
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| publishDate |
2023
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https://dialnet.unirioja.es/servlet/oaiart?codigo=8986255
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1769275844464738304
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dialnet-ar-18-ART00016059962023-06-17Relaciones de renta e ingresos diferenciales como base imponible tributaria en el sector agropecuario cubanoFalcón Corrales, DainelLabrador Machín, OdalysDuque Rodríguez, AraisaAlonso Cabrera, Mageladifferential incometax managementdifferential revenuesrenta diferencialgestión tributariaingresos diferencialesdiferencial de rendagestão fiscalrendimentos diferenciaisIncome relations, present in the construction of socialism, have not been applied either theoretically or practically through the payment of taxes or other forms in which they could be captured, which means that they are not taken into account when calculating the tax base or in the differentiation of producers, according to the type of soil on which they work. For its part, the tobacco industry constitutes a line of vital importance for the country's economy as an exportable item, recognized for its quality, purity and combination of knowledge that identify it especially in the western region of Cuba, where the soil characteristics are ideal to obtain higher levels of productivity, potentialities that are not yet exploited to the maximum. The objective of the present work lies in: To assess, on the basis of the theoretical referents of differential income, the need for the capture of differential revenue as a tax base in enterprises and cooperatives of the Cuban agricultural sector. For its fulfillment, the historical-logical and systemic-structural theoretical methods and empirical methods such as measurement and observation, among others, were used. The main result of the research lies in a diagnosis that demonstrates the need to calculate taxes taking differential revenues as a taxable base in tobacco enterprises, based on the theory of differential income, which will allow increasing the state budget from tax revenues.As relações de renda, existentes na construção do socialismo, não têm sido aplicadas nem teórica nem praticamente através do pagamento de impostos ou outras formas em que poderiam ser obtidas, o que significa que não são tidas em conta no cálculo da base fiscal tributária ou na diferenciação dos produtores, de acordo com o tipo de terra em que trabalham. Por seu lado, a indústria do tabaco constitui uma linha de importância vital para a economia do país como mercadoria exportável, reconhecida pela sua qualidade, pureza e combinação de conhecimentos que a identifica especialmente na região ocidental de Cuba, onde as características do solo são ideais para obter níveis superiores de produtividade, potencialidades que ainda não são exploradas ao máximo. O trabalho tem por objetivo: Avaliar, com base nas referências teóricas de renda diferencial, a necessidade de captar a remuneração diferencial como base fiscal nas empresas e cooperativas do sector agrícola cubano. Os métodos teóricos utilizados foram métodos histórico-lógicos e sistémico-estruturais, assim como métodos empíricos como a medição e observação, entre outros. O primeiro resultado da investigação assenta se num diagnóstico que demonstra a necessidade de calcular impostos utilizando o rendimento diferencial como base fiscal nas empresas de tabaco, com base na teoria do rendimento diferencial, o que permitirá um aumento do orçamento do Estado a partir das receitas fiscais.Las relaciones de renta, presentes en la construcción del socialismo, no han sido aplicadas ni teórica, ni prácticamente mediante el pago de tributos u otras formas en las que pudiera captarse, lo que trae consigo que no se tengan en cuenta a la hora de calcular la base imponible tributaria ni en la diferenciación de los productores, según el tipo de suelo en que trabajan. Por su parte, la industria tabacalera constituye un renglón de vital importancia para la economía del país como rubro exportable, reconocido por su calidad, pureza y combinación de saberes que lo identifican especialmente en la región occidental de Cuba, donde las características del suelo son la idóneas para obtener niveles superiores de productividad, potencialidades que aún no se explotan al máximo. El objetivo del presente trabajo radica en: Valorar, sobre la base de los referentes teóricos de la renta diferencial, la necesidad de la captación de ingresos diferenciales como base imponible tributaria en empresas y cooperativas del sector agropecuario cubano. Para su cumplimiento, se utilizaron como métodos teóricos el histórico lógico y el sistémico-estructural y métodos empíricos tales como medición y observación, entre otros. El principal resultado de la investigación radica en un diagnóstico que demuestra la necesidad del cálculo de impuestos tomando como base imponible ingresos diferenciales, en las empresas tabacaleras, sobre la base de la teoría de la renta diferencial, lo cual permitirá incrementar las captaciones al presupuesto del estado a partir de ingresos tributario.2023text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8986255(Revista) ISSN 2310-340XCooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 11, Nº. 1, 2023 (Ejemplar dedicado a: enero-abril; e583)spaLICENCIA 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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