Proposal for a tax compliance risk management model for self-employed workers
Abstract
The emergence of new forms of non-state management, among which self-employed workers stand out, have impacted the management of the National Tax Administration Office, due to the increase in the number of taxpayers, the procedures they carry out, the volume of payments , the breaches that have been generated, among other aspects that are indicated in the problematic situation and corroborated in the diagnosis made. To solve the problem of how to improve tax compliance in self-employed workers, a model for tax compliance risk management was designed, which is based on different phases to identify, select and act on the risks in taxpayers subject to tax compliance. interest in this work. JEL Code: E62 - Fiscal Policy; spending, investment and public finances; taxesReferences
Albuerne, Y. (2015). Plan de Acciones para disminuir la evasión fiscal en el Impuesto sobre Ingresos Personales. VIII Edición del Diplomado en Administración Pública, CECOFIS
CIAT, (2003): Manual de Fiscalización. Refuerzo de la fiscalización en las Administraciones Tributarias de América Latina y el Caribe.
CIAT/ AEAT/IEF, (2010): “Revista No. 29 de Administración Tributaria” mes de julio.
Escuela Superior de Cuadros del Estado y del Gobierno, (2013): “Materiales Docentes del Diplomado de Administración Pública”,
Francisco, L., (2004): " Análisis y propuesta de perfeccionamiento del sistema tributario cubano”. Maestría internacional en Hacienda Pública y Administración Tributaria. UNED IEF AEAT CIAT CEDDET.
Francisco, L., (2009): "Generalidades de la Administración Tributaria". Materiales de la Especialidad en Administración Tributaria, CECOFIS.
Francisco, S; L., (2010):"Conferencia sobre sistemas de control fiscal en las Administraciones Tributarias de Avanzadas", CECOFIS.
Hernández, N., (2011): "Gestión de riesgo de cumplimiento fiscal en el control de obligaciones tributarias”. Informe de Especialidad, CECOFIS.
Horta, G.B, Pino, B, (2013). “Propuesta de procedimiento para el diseño de programas de cumplimiento tributario”. V Edición Diplomado en Administración Pública, CECOFIS.
Informes de Caracterización de la ONAT, (2013,2014, y 2015).
Materiales Docentes de la III Edición Especialidad en Administración Tributaria.
Matthijs A., Van Kommer V., (2000): " Manual para las Administraciones Tributarias. Estructura Organizacional y Gerencias de las Administraciones Tributarias”, CIAT.
Matthijs A., Victor van Kommer, (2011): " Manual de Administraciones Tributarias”, CIAT y IBF
Melo, C.J, (2015): Gestión de Riesgo. Teoría y Práctica en la Empresa.
Presentaciones de la 49 Asamblea General del CIAT, Perú, mayo 2015
Presentaciones del Taller de Gestión de Riesgo del CIAT, México, Julio (2016).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2018 Esperanza Recio Socarras
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.
The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:
- Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
- Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
- Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
- Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
- Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.
