A look at Law 157 "On the State Budget for the year 2023"

Authors

Keywords:

budget

Abstract

It addresses a preliminary evaluative approach on the content of Law 157 "On the State Budget for the year 2023" in search of edges of improvement in the management of public finances.

Author Biography

José Carlos del Toro Ríos, Ministry of Finance and Prices

Graduate in Economics specializing in Accounting at the Universidad de Oriente. (1987),
Doctor in Economic Sciences (1993). Doctor of Science (2019). Annual Award for the work
of life "Carlos Rafael Rodríguez", in the Accounting specialty (2022). He holds the
teaching category of Full Professor at the University of Havana. He has directed various
groups of authors and is a member of the editorial boards of publications of an
economic-financial nature. He was vice president of the National Association of Economists
and Accountants of Cuba and member of its National Committee. He served as permanent
secretary of the Association of Economists of Latin America and the Caribbean. He teaches
subjects in the disciplines of Accounting and Finance in the Accounting and Finance
career. He works as a professor at the Faculty of Accounting and Finance and at the Higher
School of State and Government Cadres. He integrates scientific councils of higher
education centers and academic committees of various master's degrees and specialties
related to Accounting and Finance. He is a member of the Economic Sciences Section of the
National Commission for Scientific Degrees and is a member of the permanent court for
the defense of doctorates in the Accounting and Finance specialty. He is president of the
Cuban Accounting Standards Committee and currently works as director of Financial and
Accounting Research at the Ministry of Finance and Prices. He has been appointed as
president of the Scientific Society of Public Budget of the National Association of
Economists and Accountants of Cuba.

References

Partido Comunista de Cuba. (2021). Conceptualización del Modelo Económico y Social Cubano de Desarrollo Socialista. Lineamientos de la Política Económica y Social del Partido y la Revolución para el período 2021-2026. La Habana: Política. Recuperado el 2022

Asamblea Nacional del Poder Popular. (2019). Constitución de la República. La Habana: Editora Política.

Asamblea Nacional del Poder Popular. (2022). Ley 157 “Del Presupuesto del Estado para el año 2023”. (88), Extraordinaria, 1253-1279. La Habana, La Habana, Cuba: Gaceta Oficial de la República de Cuba.

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Published

08-03-2023

How to Cite

del Toro Ríos, J. C. (2023). A look at Law 157 "On the State Budget for the year 2023". Cuban Magazine of Finance and Prices, 7(1), 1–4. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/01_V7N12023_JCTR

Issue

Vol. 7 No. 1 (2023): enero - marzo

Section

Editorial

License

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