Vol. 8 No. 4 (2024): Vol. 8 Núm. 4 (2024): octubre - diciembre

Editorial

What you should know about the new progressive scale for the Affidavit of the Personal Income Tax

Dirección de Servicios al Contribuyente

1-4
- PDF (Español (España))

Speeches and interventions

The 2025 State Budget confirms its social and humanistic character

Vladimir Regueiro Ale

5-12
- PDF (Español (España))

Research articles

Evasion, a complex fiscal phenomenon

Carlos Ariel Peña Boys

14-26
- PDF (Español (España))
Banking relationships in the development of the value chain for shrimp farming in Cuba

Yanet Aleuni Fernández Pérez, Estela Gertrudis Espinosa Martínez

27-37
- PDF (Español (España))
The cost sheet for prices, its background, update, importance and challenges

Margarita de la caridad Acosta Rodríguez

46-61
- PDF (Español (España))
Financial analysis for making managerial decisions. Case study

Alena Matos Camejo , Alcides Quintana Cabrales, Rubén Guillermo Pellicer Durán

62-76
- PDF (Español (España))
Proposal for an economic and financial instrument for the integrated environmental management of Matanzas Bay

Yenisleidys Monzón Aldama, Mercedes Marrero Marrero , Maritza Petersson Roldán

77-93
- PDF (Español (España))
Management of dividend income from the external scheme in a Cuban commercial company

Magbelis Cruz Navarro, Elizabeth Teresita Arias Valdés, Jorge Cuevas Ramos

94-107
- PDF (Español (España))
Optimal Financial Structure at the Molecular Immunology Centre

Rosa Elena Díaz González, Jorge Cuevas Ramos

108-123
- PDF (Español (España))
The National Organization of Collective Law Firms, analysis of a new paradigm from Cooperativism

Carlos Manuel Santos Cid, Ana Paula Toledo Ortiz, Estefanía Fernández Rozsa

124-131
- PDF (Español (España))
Valuation of intangible elements in R&D projects at the company COMBIOMED

Maibel Martell López, Julia Ileana Deás Albuerne

132-145
- PDF (Español (España))

Vol. 8 No. 4 (2024): Vol. 8 Núm. 4 (2024): octubre - diciembre

Full Issue

Editorial

What you should know about the new progressive scale for the Affidavit of the Personal Income Tax

Speeches and interventions

The 2025 State Budget confirms its social and humanistic character

Research articles

Evasion, a complex fiscal phenomenon

Banking relationships in the development of the value chain for shrimp farming in Cuba

The cost sheet for prices, its background, update, importance and challenges

Financial analysis for making managerial decisions. Case study

Proposal for an economic and financial instrument for the integrated environmental management of Matanzas Bay

Management of dividend income from the external scheme in a Cuban commercial company

Optimal Financial Structure at the Molecular Immunology Centre

The National Organization of Collective Law Firms, analysis of a new paradigm from Cooperativism

Valuation of intangible elements in R&D projects at the company COMBIOMED

Announcements

Change in editorial requirements

Language

Networks

ORCID

Indexing

Deposits

Information

Announcements

Thanks

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