Action plan to reduce tax defaults in legal entities
Keywords:
tax administration, taxesAbstract
The work proposes an action plan to reduce tax defaults in Legal Entities, a sector that represents more than 90% of the total Revenue Collection from the State Budget; In addition, the main causes of the increase in debt determinations are exposed, as a consequence of the increase in tax defaults, for which different methods and techniques were used as resources of the sciences. It concludes the investigative work with the proposed solution, which consists of an action plan, which will help to reduce tax breaches in Legal Entities. This tool will facilitate the development of the improvement process in which the National Tax Administration Office is located.
References
Asamblea Nacional del Poder Popular. (1994). Ley No. 73 Del Sistema Tributario (Ordinaria No. 008 de 5 de agosto de 1994 ed.). La Habana, Cuba: Gaceta Oficial de la República de Cuba.
Asamblea Nacional del Poder Popular. (2012). Ley No. 113 Del Sistema Tributario (Ordinaria No. 33 de 20 de agosto de 2012 ed.). La Habana: Gaceta Oficial de la República de Cuba.
Partido Comunista de Cuba. (2017). Lineamientos de la Política Económica y Social del Partido y la Revo-lución (VI Congreso del Partido Comunista de Cuba. ed.). La Habana, Cuba: Editora Política.
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Copyright (c) 2017 Licmarie Cabrera Alonso
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