Propuesta de un diseño de análisis sobre la gestión administrativa de la cobranza de la deuda tributaria
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Fecha
2007-07-24
Autores
Aquino Pérez, Juana Caridad
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente investigación aborda como tema fundamental la deuda tributaria
originada cuando los sujetos pasivos representados por las personas naturales y
jurídicas no liquidan sus obligaciones con el Presupuesto del Estado en los términos
y cuantías establecidos.
En primer orden fueron examinados sus aspectos conceptuales, tanto en el orden
económico como jurídico, así como los aspectos históricos en el país. También la
información estadística de la provincia de Villa Clara y particularmente en el
municipio de Santa Clara.
Fue localizada y se estudió toda la legislación emitida por el Consejo de Estado, el
Ministerio de Finanzas y Precios y la Oficina de Administración Tributaria con
inclusión de las Normas y Procedimientos establecidas.
Pudo ser comprobada la limitada efectividad del sistema de información y análisis
estadístico establecido, al excluir el control físico de los expedientes de la deuda,
para la medición sistemática de las variaciones y su relación con los índices de la
Efectividad de la Cobranza y Endeudamiento.
Colateralmente fueron identificados factores de carácter objetivos y subjetivos como
la no inclusión de las operaciones de la cobranza en el Sistema Integral Cubano de
Administración Tributaria- SICAT, lo cual ocasiona duplicidad y aumenta el trabajo
burocrático con mayor significación en la oficinas grandes y medianas, unido a otras
situaciones rectificadas, como fue mantener el registro de la deuda de personas
naturales que se encontraban liquidadas, con la consiguiente afectación del Servicio
Público y la propia imagen de las oficinas tributarias, pues cuando eran citados los
contribuyentes demostraban documentalmente haberlas liquidado.
Finalmente pudo comprobarse que la actual legislación y las Normas y
Procedimientos no se vinculan con los necesarios principios Contables, que deberán
ser aplicado, ni promueve el Control Interno lo cual tiene negativas consecuencias
en cuanto a la administración de los riesgos.
The present investigation approaches like fundamental topic the originated tributary debt when the passive fellows represented by natural and juridical people don't liquidate their obligations with the Budget of the State in the terms and established quantities. In first order their conceptual aspects were examined, so much in the economic order as juridical, as well as the historical aspects in the country. Also the statistical information of the county of Villa Clara and particularly in the municipality of Santa Clara. It was located and the whole legislation was studied emitted by the Council of State, the Ministry of Finances and Prices and the Office of Tributary Administration with inclusion of the Norms and established Procedures. It could be proven the limited effectiveness of the system of information and established statistical analysis, when excluding the physical control of the files of the debt, for the systematic mensuration of the variations and their relationship with the indexes of the Effectiveness of the Collection and Indebtedness. Colaterally objective and subjective factors of character were identified as the non inclusion of the operations of the collection in the Cuban Integral System of Tributary Administration - SICAT, that which causes duplicity and the bureaucratic work increases with more significance in the big and medium offices, together to other rectified situations, like it was to maintain the registration of the debt of natural people that you/they were liquidated, with the rising affectation of the Public Service and the own image of the tributary offices, because when the taxpayers were mentioned they demonstrated to have liquidated them. Finally it could be proven that the current legislation and the Norms and Procedures are not linked with the necessary Countable principles that will be applied, neither it promotes the Internal Control that which has negative consequences as for the administration of the risks.
The present investigation approaches like fundamental topic the originated tributary debt when the passive fellows represented by natural and juridical people don't liquidate their obligations with the Budget of the State in the terms and established quantities. In first order their conceptual aspects were examined, so much in the economic order as juridical, as well as the historical aspects in the country. Also the statistical information of the county of Villa Clara and particularly in the municipality of Santa Clara. It was located and the whole legislation was studied emitted by the Council of State, the Ministry of Finances and Prices and the Office of Tributary Administration with inclusion of the Norms and established Procedures. It could be proven the limited effectiveness of the system of information and established statistical analysis, when excluding the physical control of the files of the debt, for the systematic mensuration of the variations and their relationship with the indexes of the Effectiveness of the Collection and Indebtedness. Colaterally objective and subjective factors of character were identified as the non inclusion of the operations of the collection in the Cuban Integral System of Tributary Administration - SICAT, that which causes duplicity and the bureaucratic work increases with more significance in the big and medium offices, together to other rectified situations, like it was to maintain the registration of the debt of natural people that you/they were liquidated, with the rising affectation of the Public Service and the own image of the tributary offices, because when the taxpayers were mentioned they demonstrated to have liquidated them. Finally it could be proven that the current legislation and the Norms and Procedures are not linked with the necessary Countable principles that will be applied, neither it promotes the Internal Control that which has negative consequences as for the administration of the risks.
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Palabras clave
Gestión Administrativa, Presupuesto de Estado, Ministerio de Finanzas y Precios, Oficina de Administración Tributaria, Normas y Procedimientos