Propuesta de un método de análisis uniforme e integral como Instrumento de control y dirección en las oficinas tributarias
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Fecha
2008-07-24
Autores
Plasencia León, Madeley
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Editor
Universidad Central “Marta Abreu” de Las Villas
Resumen
La presente investigación fue realizada en la Oficina Tributaria de Villa Clara, donde se abordó el tema del análisis cualitativo de los ingresos al Presupuesto del Estado como un instrumento de Control y Dirección.
Requirió de un análisis previo de la Ley No.73 y el Decreto-Ley No.169 donde se Establece las Normas Generales y los Procedimientos Administrativos del Sistema Tributario Cubano; así como una revisión documental de los últimos cinco trimestres de los análisis cualitativos realizados por las diferentes provincias, además de encuesta realizadas a diferentes directivos de oficinas municipales por su experiencia en esta actividad.
Fue estudiada la base teórica de la Hacienda Pública en diferentes países y en Cuba antes y después del triunfo de la Revolución, los diferentes tipos de análisis y sus objetivos.
Se llegó a conclusiones que el Análisis Económico actual que se realiza en las Oficinas Tributarias no constituye una herramienta de Control y Dirección para sus cuadros y funcionarios, que a partir de este no trazan estrategias de acciones en el corto, mediano y largo plazo por lo que recomendamos aplicar la propuesta de Análisis Cualitativo a partir de bases uniformes que permitan una visualización más ágil de las principales causas de las variaciones y facilite su ordenamiento, por magnitudes de incidencia ya sea positiva o negativa.
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This letter investigation was carried out in the Tributary Office of Clear Villa, where the topic of the qualitative analysis of the admissions was undertaken it I Budget of the State like an instrument of Control and Address. It required No.73 and the Decreto-Ley No.169 of a previous analysis of the Law where it settle down the General Norms and the Administrative Procedures of the System Cuban Tributary; as well as a revision of documents of the last five periods of three months each one of the qualitative analysis carried out by the several counties, besides survey carried out to several directive of municipal offices for their experience in this activity. The theoretical base of the Public country property in several countries was studied and in Cuba before and after the triumph of the Revolution, the several types of analysis and their objectives. You was arrived to conclusions that the Economical current Analysis that is carried out in the Tributary Offices doesn't constitute a tool of Control and Address for their squares and officials that they starting from this don't trace strategies of actions in the short, medium and long term for the one which we recommended apply the proposal of Qualitative Analysis starting from bases uniforms that permit an airier vision of the principal causes of the variations and it facilitate their order, I/he/she/it/you for magnitudes of variation am already positive or negative.
This letter investigation was carried out in the Tributary Office of Clear Villa, where the topic of the qualitative analysis of the admissions was undertaken it I Budget of the State like an instrument of Control and Address. It required No.73 and the Decreto-Ley No.169 of a previous analysis of the Law where it settle down the General Norms and the Administrative Procedures of the System Cuban Tributary; as well as a revision of documents of the last five periods of three months each one of the qualitative analysis carried out by the several counties, besides survey carried out to several directive of municipal offices for their experience in this activity. The theoretical base of the Public country property in several countries was studied and in Cuba before and after the triumph of the Revolution, the several types of analysis and their objectives. You was arrived to conclusions that the Economical current Analysis that is carried out in the Tributary Offices doesn't constitute a tool of Control and Address for their squares and officials that they starting from this don't trace strategies of actions in the short, medium and long term for the one which we recommended apply the proposal of Qualitative Analysis starting from bases uniforms that permit an airier vision of the principal causes of the variations and it facilitate their order, I/he/she/it/you for magnitudes of variation am already positive or negative.
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Palabras clave
Presupuesto, Sistema Tributario Cubano, Hacienda Pública