Environmental taxes in Cuba: A pending issue

Authors

  • Juan Carlos Vilaseca Méndez National Tax Administration Office
  • Yoandra Cruz Dovales National Tax Administration Office

Keywords:

fiscal policy, spending, investment, public finances, taxes

Abstract

  The present work aims to illustrate the behavior of the collection of environmental taxes in Cuba in the last five years, those obliged to pay, the interaction of environmental authorities with the tax administration and the impact of its application. JEL Code: E62 - Fiscal Policy; spending, investment and public finances; taxes

Author Biographies

Juan Carlos Vilaseca Méndez, National Tax Administration Office

Especialista en Administración Tributaria, Profesor Principal del Centro de Estudios Contables, Financieros y de Seguros. Fue Director Municipal y Sub Director Provincial de la ONAT de La Habana. Ha participado como autor en eventos nacionales e internacionales de la Administración Tributaria. Es miembro activo de la ANEC. Actualmente se desempeña como Director de Recaudación en la Oficina Central de la ONAT

Yoandra Cruz Dovales, National Tax Administration Office

Especialista en Administración Tributaria, Profesora Auxiliar del Centro de Estudios Contables, Financieros y de Seguros. Se ha desempeñado como Asesora Legal Tributaria Subdirectora de la ONAT provincia La Habana, Directora de la ONAT provincia Mayabeque y actualmente Vice Jefa Primera de la ONAT. Ha participado como autora, coautora y moderadora en eventos nacionales e internacionales, así como cursos, talleres y pasantías sobre temas vinculados a la tributación y fiscalidad. Es miembro activo de la ANEC y de la UNJC.

References

Asamblea Nacional del Poder Popular. (1976): Constitución de la República de Cuba de fecha 24 de febrero de 1976.

Asamblea Nacional del Poder Popular. (1997): Ley No. 81 “Del Medio Ambiente”, de fecha 11 de julio de 1997.

Asamblea Nacional del Poder Popular. (2012): Ley No. 113 “Del Sistema Tributario”, de fecha 23 de julio de 2012.

Asamblea Nacional del Poder Popular. (2017): Ley No. 124 “De las Aguas Terrestres”, de fecha 14 de julio de 2017.

Consejo de Estado (1999): Decreto Ley No. 200 “De las contravenciones en materia de medio ambiente”, de fecha 22 de diciembre de 1999.

Consejo de Estado (2000): Decreto Ley. No. 212 “Gestión de la zona costera”, de fecha 8 de agosto del 2000.

Lafá, D. (2017): Grupo Estatal Bahía de La Habana y la implementación de la Tarea Vida. Disponible en http://www.radiococo.icrt.cu/noticias/ciencia-y-tecnica/ obtenida el 16 de febrero de 2018.

Mateo Rodríguez, J; Bollo, M.; Valdivia, I. (2005): Estructura geográfico – ambiental y sostenibilidad de las cuencas hidrográficas urbanizadas de Cuba: el ejemplo de la cuenca del rio Quibú, provincia La Habana. Editorial Universitaria, 2008. – ISBN 978-959-16-0733-1.

Milián, J; Iglesias, O; Valdés, H.; Sanjudo, Y. (2017): Estudio fitoquímico integral del Samanea saman de la región occidental de Cuba. Rev Cub Quim vol.29 no.3 Santiago de Cuba.

Ministerio de Ciencia, tecnología y Medio Ambiente (2018): Tarea Vida: Un plan cubano contra los demonios del clima”. Semanario Económico y Financiero de Cuba “Opciones”. 2018.

Morales, M.; Rivera, M. (2017): Estudio ambiental en la cuenca del rio San Juan de Santiago de Cuba. RTQ vol.37 no.2 Santiago de Cuba.

OECD (2017). The OECD database on policy instruments for the environment. Disponible en http://www2.oecd.org/ecoinst/queries/. Información obtenida el día 15 de febrero de 2018.

OECD2 (2017). Environmentally related tax revenue. Disponible en http://stats.oecd.org/Index.aspx?DataSetCode=ENV_ENVPOLICY. Información obtenida el día 15 de febrero de 2018.

Rodríguez, D.; Santana MA. (2017): Evaluación de la contaminación por grasas y aceites en balnearios de la Bahía de Santiago de Cuba. RTQ vol.37 no.2 Santiago de Cuba.

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Published

30-06-2018

How to Cite

Vilaseca Méndez, J. C., & Cruz Dovales, Y. (2018). Environmental taxes in Cuba: A pending issue. Cuban Magazine of Finance and Prices, 2(2), 10–19. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/03_V2N22018_JCVMyYCD

Issue

Vol. 2 No. 2 (2018): abril - junio

Section

Research articles

License

Copyright (c) 2018 Juan Carlos Vilaseca Méndez, Yoandra Cruz Dovales

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