Use of land tax financing in local development in Guantánamo
Keywords:
financingAbstract
The Territorial Contribution for local development constitutes a source of financing that, if strengthened, can make it possible to achieve sustainable growth levels to promote development. The objective of this research is to evaluate the process of assigning financing from the land tax for local development in Guantanamo. For its realization, theoretical and empirical methods are combined, with their corresponding procedures and techniques. As a result, it is corroborated that the allocation process sustained a greater inclination towards attention to social expenses and not thus towards productive sectors that, with their own improvement of technology and services, would generate an increase in these incomes. It is suggested in this investigation to take into account the deficiencies detected for decision-making by the local government in its allocation.
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