Abstract

DEL CASTILLO SANCHEZ, Luis. The State Enterprise in the Socialist Transition: A Tax Burden or a Wealth Generator for Society?. Econ. y Desarrollo [online]. 2021, vol.165, suppl.2  Epub May 01, 2021. ISSN 0252-8584.

The necessary transformation of the socialist state enterprise would provide a solution to the accumulated deformations and the loss of its own essential nature as a creator of wealth. This requires recognizing not only the delimitation of entrepreneurial and state functions, but also governance, entrepreneurial autonomy and the application of bankruptcy processes for the merger, spin-off and liquidation of enterprises. All this, together with other aspects related in this article, must be contained in a socialist state enterprise law. A set of urgent measures is required, together with the impact of the devaluation of the corporate exchange rate, in order to guarantee the necessary premises for an adequate functioning of the Cuban entrepreneurial system.

Keywords : bankruptcy; Board of Governors; corporate law.

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