Poposal of Procedure for the Control of the Tax about the Public Services in the Activity by Self-Employed 804 of the Municipality Santiago de Cuba

Authors

  • Gladys Mercedes Puente–Pérez Universidad de Oriente
  • Elier Eugenio Rabanal–Arencibia Universidad de Oriente

Keywords:

taxes, utilities, tax control, tax evasion, taxpayers.

Abstract

This research is based on making a proposal of procedures to be followed by the National Tax Administration Office (ONAT) Municipal Santiago de Cuba, with a view to better control tax on public services in the transport activity 804 cargo and passengers on their own municipality, since the mechanisms currently used are insufficient and are limited in their application. To address the issues raised was drawn overall objective perform a proposed procedure for the control of tax payments on Public Services in activity 804 freight and passenger self-employed in the municipality of Santiago de Cuba. 

Author Biographies

Gladys Mercedes Puente–Pérez, Universidad de Oriente

 

Elier Eugenio Rabanal–Arencibia, Universidad de Oriente

 

Downloads

Published

2015-12-15

Issue

2015: Número Especial

Section

Artículos

License

Esta revista proporciona un acceso abierto inmediato a su contenido, basado en el principio de que ofrecer al público un acceso libre a las investigaciones ayuda a un mayor intercambio global de conocimiento.

This journal provides immediate open access to its content, based on the principle that providing the public with free access to research supports a greater global exchange of knowledge.