ENVIRONMENTAL TAX IN CUBA, CONTROL YOUR FUND IN SANTIAGO DE CUBA

Authors

  • Maira Vázquez-Díaz Universidad de Oriente

Keywords:

Tax System, taxation, protection of the environment.

Abstract

By issuing the Law 73 of the Tax System in 1994, the taxation on the usage and exploitation of natural resources began to be applied to promote a rational usage of these resources on the protection of the environment. This article refers to the application of this tax in Cuba based on records of imprinted and digital bibliography containing considerations of environmental economists about the subject on a legal approach. It also offers the reader a general view of the application of this tax in the province of Santiago de Cuba as well as information for the specialists incharge of collecting its income which is used to encourage the protection of the environment. 

Author Biography

Maira Vázquez-Díaz, Universidad de Oriente

 

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Published

2016-01-08

Issue

Vol. 2 (2011)

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.