Data warehouse to control and determine the debt of natural person taxpayers

Authors

  • César Alberto Pérez Santos National Tax Administration Office, Villa Clara
  • Neimary Pedraza Martínez National Tax Administration Office, Villa Clara

Keywords:

update of the economic model, promote, tax procedures

Abstract

In recent years we have been showing a considerable increase in the tax debt of natural persons, even knowing that the tax debt is a legal obligation that this natural person has in favor of the public administration, a greater number of requests for postponement. In an effort to achieve better control, the creation of a data warehouse is defined that will optimize the process of preparing, updating and storing the debt of natural persons, this will bring about a strengthening of the National Tax Administration Office, the which demands an improvement in its actions in order to enhance the efficiency and effectiveness of public policies.

Author Biographies

César Alberto Pérez Santos, National Tax Administration Office, Villa Clara

Licenciado en Biología de la Universidad de la Habana en el año 2004. Se desempeña como profesor Asistente en el Dpto. de Bioanálisis Clínico en la Universidad de Ciencias Médicas de Villa Clara en la Facultad Tecnología de la Salud y Enfermería.

Neimary Pedraza Martínez, National Tax Administration Office, Villa Clara

Ingeniera en Ciencias Informáticas en la Universidad de Ciencias Informáticas en el año 2010. Se desempeña como Jefa del Departamento de Tecnologías Informáticas de la ONAT Provincial de Villa Clara. Miembro de la Asociación de Economistas y Contadores (ANEC).

References

Procedimiento para la Gestión y el Control de la Deuda Tributaria, con fecha 13/07/2018 actualizado en enero del 2020. Elaborado por Juan Carlos Vila Seca.

Asamblea Nacional del Poder Popular. Ley No. 113 “Ley del Sistema Tributario”, (2012)

Consejo de Estado de la República de Cuba, Decreto 308 “Reglamento de las Normas Generales y los Procedimientos Tributarios”, (2012).

Hernández Sampier, Roberto. Metodología de la Investigación. Tomo I. Editorial Félix Varela. La Habana, (2004).

Manual de Aplicación ONAT.

Ministerio de Justicia. (2018). Decreto-Ley No.370 Sobre la Informatización de la Sociedad en Cuba. Gaceta Oficial de la República de Cuba.

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Published

30-12-2021

How to Cite

Pérez Santos, C. A., & Pedraza Martínez, N. (2021). Data warehouse to control and determine the debt of natural person taxpayers. Cuban Magazine of Finance and Prices, 5(4), 13–21. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/03_V5N42021_CAPSyNPM

Issue

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

Section

Research articles

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