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Comportamiento del cumplimiento tributario de los trabajadores por cuenta propia en Cuba

The Municipal Office of Tax Administration of Santiago de Cuba faces a sustained growth in the level of tax debt of the sector of self-employed workers who pay taxes under the general regime. In this paper, the factors that have the greatest influence on the behaviour of tax compliance in this segme...

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Autori principali: Maira Vázquez Díaz, Yahilina Silveira-Pérez, José Ramón Sanabria-Navarro, Oscar Parada Gutiérrez
Natura: Artigo
Lingua:Inglês
Pubblicazione: Pluto Journals 2023-01-01
Serie:International Journal of Cuban Studies
Accesso online:https://www.scienceopen.com/hosted-document?doi=10.13169/intejcubastud.14.2.0228
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