Information proposal for Self-Employed Workers in Cuba
Keywords:
patrimony, taxpayers, information, declaration, administration and workersAbstract
It assesses the reasons why the Cuban Tax Administration does not know the patrimonial situation of a segment of taxpayers as the so-called self-employed. The thesis is that the use of informative statements for the self-employed is an appropriate tool to know the variations of the patrimony and to know the operative of the same. It outlines the doctrinal framework of, which constitutes the patrimony, its possible valuation taking into account the assets that compose it and the principle of legality linked to the confidentiality and secrecy of the information obtained in these informative statements for the self-employed. It addresses how the non-use of this tool allows tax evasion, concealment of taxpayers' assets and use strategies such as insolvency and not guarantee deferrals of debts masked in an alleged absence of assets. The work offers a design of the content of the Information Statement for the self-employed that is considered adequate to them and the current state of Cuban society.
References
Alonso Enriquez, E., & Fernández Ramírez, S. (2014). Propuesta de medidas para perfeccionar el proceso de embargo de bienes a las personas naturales. La Habana: CECOFIS.
Cabrera Valdivia, M. I. (2016). Propuesta de plan de acciones para el perfeccionamiento de la tributación en la actividad de arrendamiento de viviendas, habitaciones y espacios. Centro de Estudios Contables, Financieros y de Seguros. La Habana: CECOFIS.
García Rabelo, M. (2012). Transición Socialista y Modelo de Desarrollo en Cuba. Revista Economía y Desarrollo(2).
Vizcaíno Hernández, M. (2016). Propuesta de Declaración Informativa para las operaciones con-tractuales de las personas jurídicas con los trabajadores por cuenta propia. La Habana: CECOFIS.
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