Procedure for the calculation of payments to accounts of obligated entities

Authors

  • Ana María Luna Deliz National Tax Administration Office, Guantánamo
  • Francisco Martínez Fernández National Tax Administration Office, Guantánamo

Keywords:

taxes, payments to accounts, tax administration, accounting profit

Abstract

The strategy of the National Plan for Economic and Social Development until 2030 demands great challenges, in which the business sector requires discipline, efficiency and effectiveness in the payment of tax contributions. The objective of the article is to design a procedure for the calculation of payments to accounts of the obligated entities from the Accounting Profit, which allows determining the exact amount to be contributed by Income Tax and Contribution by the Yield of the State Investment, in function of promoting timely income to the State Budget and the possibility of tax avoidance. It will provide a practical tool for tax workers and state entities; it will be used with scientific methods: theoretical, empirical, mathematical, techniques and procedures in the current analysis of this problem.

Author Biographies

Ana María Luna Deliz, National Tax Administration Office, Guantánamo

Licenciado en tecnología de Administración y Economía de la salud, actualmente se desempeña como Jefa del departamento Económico de la ONAT, Guantánamo, Cuba.

Francisco Martínez Fernández, National Tax Administration Office, Guantánamo

Máster en Contabilidad. Profesor Auxiliar de la Facultad de Ciencias Económicas y Empresariales Universidad de Guantánamo.

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Published

30-09-2020

How to Cite

Luna Deliz, A. M., & Martínez Fernández, F. (2020). Procedure for the calculation of payments to accounts of obligated entities . Cuban Magazine of Finance and Prices, 4(3), 36–45. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/06_V4N32020_AMLDyFMF

Issue

Vol. 4 No. 3 (2020): julio - septiembre

Section

Research articles

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