An option in the replacement of the revenue stamps

Authors

  • Olga Lidia Machado Torres Ministry of Finance and Prices
  • Rafael Agustín Meriño Betancourt Ministry of Finance and Prices

Keywords:

revenue stamps, collection, Logistics, Tax electronic stamp, code

Abstract

The Tax on Documents is one of the taxes that has been maintained for a long time in the Cuban Tax System. It is paid through the acquisition of revenue stamps that together or combined must cover the tax with which the procedure is taxed. The logistics established for printing, custody, distribution, sale and collection are vulnerable to internal and external risks that gravitate on the potential collection that could be obtained by this Tax. Under which it is proposed as an option the replacement of the use of the revenue stamps by electronic stamps, which would involve the use of computer technologies and telecommunications for tax purposes, eliminating several external operators linked to logistics of the revenue stamps and would enhance the collection of this tax.

Author Biographies

Olga Lidia Machado Torres, Ministry of Finance and Prices

Licenciada en Lengua Rusa en la Especialidad de Traducción e Interpretación. Miembro de la Asociación Cubana de Traductores e Intérpretes (ACTI). Editora independiente; funcionaria de Relaciones Internacionales del Ministerio de Finanzas y Precios.

Rafael Agustín Meriño Betancourt, Ministry of Finance and Prices

Licenciado en Derecho. Miembro de la Unión Nacional de Juristas de Cuba (UNJC) y de la Asociación Nacional de Economistas y Contadores de Cuba (ANEC); Máster en Derecho de la Economía; funcionario de la Oficina Nacional de Administración Tributaria (ONAT), actualmente Jefe del Departamento de Política Arancelaria en la Dirección de Política de Ingresos del Ministerio de Finanzas y Precios de la República de Cuba.

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Published

31-03-2019

How to Cite

Machado Torres, O. L., & Meriño Betancourt, R. A. (2019). An option in the replacement of the revenue stamps. Cuban Magazine of Finance and Prices, 3(1), 61–90. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/06_V3N12019_OMTyRMBOK

Issue

Vol. 3 No. 1 (2019): enero - marzo

Section

Research articles

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Copyright (c) 2019 Olga Lidia Machado Torres, Rafael Agustín Meriño Betancourt

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