Design of an extensive control procedure for payments received by self- employed workers

Authors

  • Dayamí Rojas Hernández National Tax Administration Office, Holguin

Keywords:

extensive control, inspection of tributes, taxes about the services

Abstract

This work has as objective to design the procedure for the realization of extensive controls to the payments that the workers receive self-employed on the part of juridical people. The development of the report is made an analysis of the actions of extensive control as part of the integral fiscal control that you/they are carried out to the workers self-employed and the procedure is based proposed for the realization of extensive controls to the payments that the workers receive self-employed on the part of juridical people and the application viability is analyzed by means of a case study. The procedure consists of four phases: preparation of the conditions to implant the procedure, juridical people's selection to require information, prosecution of the requirement that is emitted juridical people selected on the payments that the workers receive self-employed and prosecution of the registration information. The application of the procedure proposed in the Office of Tributary Administration of the municipality Holguin by means of a case study, allowed to validate the viability of the same one to carry out the extensive control to the payments that the workers receive self-employed on the part of juridical people.

Author Biography

Dayamí Rojas Hernández, National Tax Administration Office, Holguin

Oficina Nacional de Administración Tributaria. Holguín.

References

Alink, M., & Van Kommer, V. (2011). Manual de Administración Tributaria.

Asamblea Nacional del Poder Popular. (2012). Ley 113 del Sistema Tributario en Cuba. Habana.

Asamblea Nacional del Poder Popular. (2020). Constitución de la República. Habana.

Centro Interamericano de Administraciones Tributarias. (2015). Modelo de código tributario. Ciudad de Panamá.

Contraloría General de la República. (2010). RESOLUCIÓN No. 997. Cuba.

CORRAL, M. J. (2004). Documentación elaborada para la maestría internacional en administración tributaria y hacienda pública: IEF-AEAT-UNED-CEDDET-CIAT

Delgado, D. W. (2000). Fundamentos de la dirección y el perfeccionamiento empresarial cubano. CETDIR, ISPJAE.

Díaz yubero, f. (2003). Aspectos más destacados de las administraciones tributarias avanzadas. Madrid.

Francisco Suero, L., Umansky, I., del Toro Ríos, J. C., Hernández Herrera, R., Benítez Fernández, A., Chaviano Saldaña, N., .Reyes Hernández, C. M. (2003). Administración Financiera del estado Cubano. Centro de Estudios Contables, Financieros y de Seguros.

Gs fiscales. (2013). Encuentro de derecho financiero y tributario (2.a ed.) "Las medidas de lucha contra el fraude fiscal" fraude fiscal: dimensión nacional. Madrid.

Luz., P. N. (mayo de 2011). Sistema tributario cubano: descripción, antecedentes y actualidad. Villa Clara, Villa Clara, Cuba.

Martínez Gómez, D. (2011). Evaluación de la Gestión Tributaria en la ONAT del municipio Colombia. Las Tunas.

Ministros, C. d. (2012). Decreto 308 Reglamento de las Normas Generales y de los Procedimientos Tributarios. Habana.

Msc. Evelyn Beatriz Lanza González, M. J. (2017). Métodos de fiscalización para el control extensivo. Revista Científica de la Universidad de Cienfuegos, 219-224

PCC. (2016). Lineamientos de la Política Económica y Social del Partido y la Revolución. Habana, Cuba.

Veramendi, M. A. (2002). El control integral extensivo e intensivo del cumplimiento de las. Perú

Weston, J. F. (1992). Fundamentos de Administración Financiera.

Downloads

Published

30-12-2021

How to Cite

Rojas Hernández, D. (2021). Design of an extensive control procedure for payments received by self- employed workers. Cuban Magazine of Finance and Prices, 5(4), 66–82. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/07_V5N42021_DHR

Issue

Vol. 5 No. 4 (2021): octubre - diciembre

Section

Research articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

  • Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages ​​and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.

The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:

  • Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
  • Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
  • Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
  • Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
  • Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.