Methodology for the evaluation of tax compliance management in the self-employed sector

Authors

  • Mayra Vázquez Díaz University of the East, Cuba
  • Rosario León Robaina University of the East, Cuba

Keywords:

tax compliance, taxpayer, self-employed workers

Abstract

The Municipal Tax Administration Office of Santiago de Cuba faces a sustained increase in the tax debt of the self-employed sector. To respond to this problem, a methodology was designed to evaluate the ONAT's tax compliance management with respect to this segment of taxpayers. This is based on economic-mathematical methods and prospective planning techniques to diagnose, measure, evaluate, forecast and propose measures based on behavioral economics. The proposal makes it possible to identify key factors with the greatest impact on the compliance behavior of self-employed workers, offers strategic recommendations to the Office to enhance strategic alliances with organizations that intervene in compliance management, measures and evaluates the compliance management of the ONAT based on proposed indicators and provides a forecast on the likely evolution of these indicators, proposing measures to reduce the tax debt.

Author Biographies

Mayra Vázquez Díaz, University of the East, Cuba

Licenciada en Economía en la Universidad de Oriente (UO). Máster Universitario en Economía en la Especialidad en Investigación por la Universidad Rovira i Virgili (España). Máster en Administración de Negocios en la UO. Miembro de la Asociación Nacional de Economistas y Contadores de Cuba (ANEC). Actualmente se desempeña como Profesora Auxiliar del Departamento de Economía de la Facultad de Ciencias Económica y Empresariales de la Universidad de Oriente.  

Rosario León Robaina, University of the East, Cuba

Licenciada en Economía en la Universidad de Oriente (UO). Doctora en Ciencias Económicas en la UO. Diplomado en Gestión del Posgrado y la Investigación Científica en las Universidades del Ministerio de Educación Superior (MES). Diplomado Decanos del MES.

Diplomado Programa europeo de enseñanza de la gestión del MES-España. Miembro de la Asociación Nacional de Economistas y Contadores de Cuba (ANEC). Actualmente Profesora Titular del Departamento de Turismo de la Facultad de Ciencias Económica y Empresariales de la Universidad de Oriente.

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Published

30-09-2021

How to Cite

Vázquez Díaz, M., & León Robaina, R. (2021). Methodology for the evaluation of tax compliance management in the self-employed sector. Cuban Magazine of Finance and Prices, 5(3), 22–33. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/04_V5N32021_MVDyRLR

Issue

Vol. 5 No. 3 (2021): julio - septiembre

Section

Research articles

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