Evaluation of the impact of electronic channels on the taxation of Guantanamo

Authors

  • Arelis Torreblanca Hodelín National Tax Administration Office, Guantánamo
  • Yuliet Nguyen Pérez National Tax Administration Office, Guantánamo

Keywords:

bank, taxpayers, electronic channels, liquidation of obligations

Abstract

The electronic channels are not more than options that it offers the bank so that the users can carry out transactions or to have information of their products without necessity of moving toward their agencies. Of there the importance that he/she offers this kindness of the bank for the liquidation of obligations to the budget on the part of the taxpayers. This investigation has as objective, to analyze the tribute made by means of the electronic channels in the periods 2020 and 2021. For their realization they combine theoretical and empiric methods, with their corresponding procedures and technical. As a result, he/she is proven the relevancy in the use of these electronic channels, action that propitiates to increase the use of 1.3% in the 2020 to 77.6% in the 2021, of the collection is captured through these roads, proceed that it guides the entrance of effective to the budget making it more dynamic and more effective.

Author Biographies

Arelis Torreblanca Hodelín, National Tax Administration Office, Guantánamo

Labora en la Oficina Nacional de Administración Tributaria (ONAT) Guantánamo, profesora Instructora. Graduada en Ingeniería Pecuaria, miembro de la Asociación Nacional de Economistas y Contadores de Cuba, ha participado como ponente en Eventos a nivel municipal, provincial, nacional e internacional (Centro Iberoamericano de Administración Tributaria) con reconocimientos. Imparte el tema sobre la Política Tributaria en los Diplomados de Administración Pública y Gestión Empresarial, al igual que en la Facultad de Contabilidad y Finanzas. Actualmente se desempeña como Subdirectora en la ONAT Guantánamo. 

Yuliet Nguyen Pérez, National Tax Administration Office, Guantánamo

Labora en la ONAT en la oficina municipal de Caimanera. Graduada de Licenciatura en Contabilidad y Finanzas, miembro de la Asociación Nacional de Economistas y Contadores de Cuba, ha participado como ponente en Eventos a nivel municipal, provincial, nacional e internacional (Centro Iberoamericano de Administración Tributaria) con reconocimientos. Funge como profesora adjunta, exhibe la categoría de profesor asistente. Actualmente se desempeña como Subdirectora de la ONAT Caimanera.

References

Almaguer López, Rafael Antonio. Cuba, (2012):.Diccionario de Contabilidad y Auditoría. La Habana. Editorial Ciencias Sociales. Segunda Edición

Ministerio de Justicia. Cuba (2011): Decreto Ley 281 del Sistema de Información del Gobierno. La Habana. Gaceta Oficial Extraordinaria No 10

Ministerio de Justicia. Cuba (2013). Ley 113 del Sistema Tributario Cubano. 23 de julio de 2012.

Ministerio de Justicia. (Cuba): Decreto 308 de Las Normas Generales y los Procedimientos Tributarios. 31 de octubre del 2012

N’guyen Pérez, Yuliet (Cuba): Efectos que ha tenido en la Macroeconomía y la Microeconomía la apertura del Trabajo por Cuenta propia en Caimanera.15 de Marzo del 2018.

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N’guyen Pérez, Yuliet (Cuba): Mejora Del Procedimiento De Aplazamiento Tributario Para Unidades Presupuestadas En El Municipio Caimanera.15 de Junio del 2021.

Torreblanca, A., Martínez, F. y N’guyen, Y. (2020): Uso del financiamiento de la Contribución territorial en función del desarrollo local en Guantánamo. Revista Cubana de Finanzas y Precios, 4(4), 42-53. Recuperado de http://www.mfp.gob.cu/revista_mfp/index.php/RCFP/article/view/05_V4N42020_ATHyOTROS

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Published

30-12-2021

How to Cite

Torreblanca Hodelín, A., & Nguyen Pérez, Y. (2021). Evaluation of the impact of electronic channels on the taxation of Guantanamo. Cuban Magazine of Finance and Prices, 5(4), 22–32. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/04_V5N42021_ATHyYNP

Issue

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

Section

Research articles

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