Received:
2023-04-11 | Accepted:
2023-08-10 | Published:
2023-09-30
Title
Constructing a special tax regime for developing sciences, technologies and innovation in Cuba
Abstract
This paper aims to build a theoretical approach to the master lines of constructing the new Cuban tax law. This special tax regime allows the tax governance of several actors of the national economy directed to develop technologies, change of productive matrix and growth of Cuban science products' introduction in the Cuban enterprises net. We used the analysis-synthesis; induction-deduction; sociological; exegetic, and modulation theory as methods. The main results obtained provide the master lines for constructing a novel political approach towards future tax regime. The authors offer systematization of the Cuban economic scenarios and provide novel and practically instrumental suggestions for transforming the current tax regime.
Keywords
taxation, tax policy, tax regime, innovation, technologies
JEL classifications
K34
, H20
, H21
URI
http://jssidoi.org/ird/article/141
DOI
Pages
122-135
Funding
This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License
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