An opinion on the need to reform the Simplified Tax Regime in Cuba
Keywords:
taxation, taxes, simplifiedAbstract
The Simplified Tax Regime, whose fundamental characteristic is the payment of a single consolidated quota, is used for activities that suppose a lower complexity and economic capacity of its subjects. However, the application of the simplified regime presents distortions in vertical equity. The application of this regime tempered to the tax principles allows a fairer and more equitable legal framework, which favors greater fiscal discipline and better levels of satisfaction with the tax system in taxpayers. The reform and development of the same, are criteria in which the author is supported and recommended for Cuba.
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