Availability of income for Territorial Contribution for Local Development
Keywords:
tax, local developmentAbstract
The objective of the research is to design a procedure for the analysis of the availability of income of Territorial Contribution to Local Development in the municipality of Florida. In order to complete the proposed objective, the design of a procedure was described that describes a process between the structural elements of the CTDL, in its relation with the plan of income to the budget of the State, as well as with the technical procedure for its registration will allow the achievement of an analysis of the availability of revenue for that concept in the municipality of Florida.
References
Arriaga, R. (2002). Manual de diseño de un sistema de medición de desempeño para evaluar la gestión municipal:una propuesta metodológica. Santiago de Chile: Naciones Unidas.
Asamblea Nacional del Poder Popular (1994). Ley No. 73 del Sistema Tributario. Gaceta Oficial de la República de Cuba No. 008 Ordinaria. La Habana, Cuba.
Asamblea Nacional del Poder Popular (2012). Ley No. 113del Sistema Tributario. Gaceta Oficial de la República de Cuba No. 33 Ordinaria. La Habana.Cuba.
Asamblea Nacional del Poder Popular (2015). Ley 120 del Presupuesto del Estado. Gaceta Oficial de la República de Cuba. La Habana.Cuba.
Consejo de Estado (1999). Decreto Ley No.192 sobre la Administración Financiera del Estado. No.020 Ordinaria. En Gaceta Oficial de la República de Cuba. La Habana.Cuba.
del Toro Ríos, J. C., & Morales, M. G. (2011). Agregación y consolidación de los Estados Financieros del sector gobierno a nivel municipal. Ministerio de Finanzas y Precios. La Habana: MFP.
del Toro Ríos, J. C., Morales Fonseca, M. G., Reyes Hernández, C. M., y Reyes Galiano, A. C. (2013). Contabilidad del sector gobierno a nivel municipal. La Habana: Félix Varela.
Dirección Municipal de Finanzas y Precios. (2016). Procedimiento Técnico de la Contribución Local [Folleto]. Camagüey: autor.
Guzon, C. (2006). Estrategias municipales para el desarrollo. En C. Guzón (Eds.), Desarrollo local en Cuba. Retos y perspectivas. La Habana: Academia.
Ministerio de Finanzas y Precios (2015). Resolucion No. 22 del Sistema Tributario. Gaceta Oficial de la República de Cuba. La Habana. Cuba.
Ministerio de Finanzas y Precios (2016). Resolucion No. 17 De Operatoria de Presupuestos Locales. Gaceta Oficial de la República de Cuba. La Habana.Cuba.
Partido Comunista de Cuba. (2011). Proyecto de Lineamientos de la Política económica y social. La Habana, Cuba: Oficina de publicaciones del Consejo de Estado.
Pineda, S. &González, S. (2015). Concertación estratégica de actores locales en la planificación territorial del desarrollo. Una propuesta metodológica.México: [s.n.].
Rodríguez, J. (1990). Estrategia del Desarrollo Económico en Cuba. La Habana. Cuba: Ciencias Sociales.
Sarduy, M. (2013). Apuntes sobre la administración financiera gubernamental. La Habana: Félix Valera.
Secretaría de Finanzas y Administración. (2009). Manual de Contabilidad Gubernamental. Propuesta Municipal. Guanajuato: [s.n.].

Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2019 Inés Josefina Torres Mora, Santos Pineda Zamora

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.