Análisis fiscal de la nueva Constitución cubana de 2019 electrónico Liana Simón Otero
By: Simón Otero, Liana
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Material type: 
ArticlePublisher: 2021Other title: Fiscal analysis of the new 2019 Cuban Constitution.Subject(s): DERECHO CONSTITUCIONAL TRIBUTARIO | PRINCIPIOS CONSTITUCIONALES | SISTEMA FISCAL | REFORMA | CUBAOnline resources: Click here to access online
In:
Crónica Tributaria n. 181, 4/2021, p. 145-168Summary: Todo sistema tributario moderno está sustentado en la regulación constitucional del deber de contribuir, el que debe estar acompañado de un conjunto de principios tributarios que garantizan la justicia del sistema impositivo. En Cuba durante mucho tiempo el sistema tributario no tuvo amparo constitucional hasta que se aprobó en el año 2019 una nueva Constitución, que si bien vino a legitimar el sistema fiscal vigente, en materia tributaria no responde totalmente a los requerimientos económicos actuales.Summary: Every modern tax system is based on the constitutional regulation of the duty to contribute, which must be accompanied by a set of tax principles that guarantee the justice of the tax system. In Cuba for a long time the tax system did not have constitutional protection until a new Constitution was approved in 2019, which although it came to legitimize the current tax system, in tax matters it does not fully respond to current economic requirements.
| Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | CT/2021/181-5 (Browse shelf) | https://www.ief.es/vdocs/publicaciones/1/181/5.pdf | Available | CT/2021/181-5 |
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Resumen.
Bibliografía.
Todo sistema tributario moderno está sustentado en la regulación constitucional del deber de contribuir, el que debe estar acompañado de un conjunto de principios tributarios que garantizan la justicia del sistema impositivo. En Cuba durante mucho tiempo el sistema tributario no tuvo amparo constitucional hasta que se aprobó en el año 2019 una nueva Constitución, que si bien vino a legitimar el sistema fiscal vigente, en materia tributaria no responde totalmente a los requerimientos económicos actuales.
Every modern tax system is based on the constitutional regulation of the duty to contribute, which must be accompanied by a set of tax principles that guarantee the justice of the tax system. In Cuba for a long time the tax system did not have constitutional protection until a new Constitution was approved in 2019, which although it came to legitimize the current tax system, in tax matters it does not fully respond to current economic requirements.
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