Use of land tax financing based on local development in Guantánamo

Authors

  • Arelis Torreblanca Odelín National Tax Administration Office, Guantánamo
  • Francisco Martínez Fernández Universitu of Guantanamo
  • Yuliet Nguyen Pérez National Tax Administration Office, Guantánamo

Keywords:

local development, taxes

Abstract

The territorial contribution for the local development constitutes a financing source that can allow achieving sustainable levels of growth to promote the development of being strengthened. This investigation has as objective, to evaluate the process of assignment of the financing coming from the territorial contribution for the local development in Guantánamo. For their realization they combine theoretical and empiric methods, with their corresponding procedures and technical. As a result, it is corroborated that the assignment process sustained a bigger inclination toward the attention to social expenses and I did not seize toward productive sectors that, with its own improvement of the technology and services would generate an increment of these revenues. It is suggested in this investigation to keep in mind the deficiencies detected for one taking of decisions for the local government in their assignment.

Author Biographies

Arelis Torreblanca Odelín, 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.

Francisco Martínez Fernández, Universitu of Guantanamo

Máster en Contabilidad, profesor de la Facultad de Ciencias Económicas y Empresariales de la Universidad de Guantánamo. Graduado en Licenciatura en Contabilidad. Ha publicado artículos como resultados de investigación realizada, así mismo ha participado en diferentes eventos científicos internacionales, nacionales, provinciales y municipales. Es miembro activo de la Asociación Nacional de Economistas y Contadores de Cuba.

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

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Published

30-12-2020

How to Cite

Torreblanca Odelín, A., Martínez Fernández, F., & Nguyen Pérez, Y. (2020). Use of land tax financing based on local development in Guantánamo. Cuban Magazine of Finance and Prices, 4(4), 42–53. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/05_V4N42020_ATHyOTROS

Issue

Vol. 4 No. 4 (2020): octubre - diciembre

Section

Research articles

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