Procedure for the proactive management of the tax control in the new economic actors at the municipal level in Guantanamo
Keywords:
proactive management, tax control, economic actorsAbstract
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.
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