Las MIPYMES en Cuba análisis de su régimen jurídico tributario
Fecha
2019-06-25
Autores
Figueroa Cordova, Niliay
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Editor
Universidad Central “Marta Abreu” de Las Villas. Facultad de Ciencias Sociales. Departamento de Derecho
Resumen
Las MIPYMES tienen un papel importante en el desarrollo de las economías de muchos países, y representan el 90 % de las empresas de todo el Orbe. La inversión en este tipo de empresas constituye una estrategia inteligente y a largo plazo. Al realizar un estudio encontramos que esta figura, aunque no ha sido reconocida como tal, por el ordenamiento jurídico cubano, sí existen sujetos económicos con características similares. Estos sujetos que existen en Cuba, en un futuro podrán convertirse en MIPYMES y por tanto es necesario sentar las bases legales para su regulación, sobre todo en el marco tributario.
Para nuestra investigación partimos del siguiente objetivo general: Determinar el régimen tributario que se debe aplicar a las MIPYMES en Cuba para estimular su futuro desarrollo. Para ello nos trazamos diferentes objetivos específicos, en resumen: Sistematizar las MIPYMES desde el punto de vista conceptual y valorar el contexto jurídico cubano actual, con el fin de hallar puntos coincidentes entre estas y algunos negocios que existen en nuestro país. Además de caracterizar el Sistema Tributario cubano y el papel que juegan el sector privado como sujeto tributario, para luego evaluar el régimen tributario más beneficioso para el fomento de las MIPYMES. Es necesario reconocer, en Cuba, la existencia de las MIPYMES (solo en Villa Clara representan el 10% de los negocios existentes) y regularlas de manera específica en una norma propia, además de aplicar a estas un régimen especial de tributación, basado en exenciones y bonificaciones.
MIPYMES have an important role in the development of the economies of many countries, and represent 90% of the companies from all over the Orb. Investing in these types of companies is an intelligent and long-term strategy. When carrying out a study we found that this figure, although it has not been recognized as such, by the Cuban legal system, there are economic subjects with similar characteristics. These subjects that exist in Cuba, in the future may become MIPYMES and therefore it is necessary to lay the legal basis for its regulation, especially in the tax framework. For our research we start with the following general objective: Determine the tax regime that should be applied to MIPYMES in Cuba to stimulate their future development. To do this we set out different specific objectives, in summary: Systematize MIPYMES from the conceptual point of view and assess the current Cuban legal context, in order to find points of agreement between these and some businesses that exist in our country. In addition to characterizing the Cuban Tax System and the role played by the private sector as a tributary subject, to then evaluate the most beneficial tax regime for the promotion of MSMEs. It is necessary to recognize, in Cuba, the existence of MIPYMES (only in Villa Clara they represent 10% of the existing businesses) and to regulate them in a specific way in an own norm, besides applying to them a special regime of taxatio, based on exemptions and bonuses.
MIPYMES have an important role in the development of the economies of many countries, and represent 90% of the companies from all over the Orb. Investing in these types of companies is an intelligent and long-term strategy. When carrying out a study we found that this figure, although it has not been recognized as such, by the Cuban legal system, there are economic subjects with similar characteristics. These subjects that exist in Cuba, in the future may become MIPYMES and therefore it is necessary to lay the legal basis for its regulation, especially in the tax framework. For our research we start with the following general objective: Determine the tax regime that should be applied to MIPYMES in Cuba to stimulate their future development. To do this we set out different specific objectives, in summary: Systematize MIPYMES from the conceptual point of view and assess the current Cuban legal context, in order to find points of agreement between these and some businesses that exist in our country. In addition to characterizing the Cuban Tax System and the role played by the private sector as a tributary subject, to then evaluate the most beneficial tax regime for the promotion of MSMEs. It is necessary to recognize, in Cuba, the existence of MIPYMES (only in Villa Clara they represent 10% of the existing businesses) and to regulate them in a specific way in an own norm, besides applying to them a special regime of taxatio, based on exemptions and bonuses.
Descripción
Palabras clave
Contexto Jurídico Cubano Actual, Sector Privado, Sistema Tributario, Current Cuban Legal Context, Private Sector, Tax System