Resumen

SARDUY GONZALEZ, Mariuska  y  GANCEDO GASPAR, Idania. Taxpaying Culture in Cuban Society: a Problem to Solve. Cofin [online]. 2016, vol.10, n.1, pp. 113-125. ISSN 2073-6061.

Cuba is a country with a high cultural, social, and intellectual development. It shows educational indicators as very few countries in the continent do. University graduates have a high level in all fields. Paradoxically, there is a lack of a generalized tax paying culture. The present article is aimed at analyzing the facts of such problem. Through the performance of a poll in a capital city´s municipality-processed through the social representations method, as well as the integration of the results of the examinations applied to Accountability and Finances major´s students, it has been possible to get important elements that re-affirm the immediate need to take steps to counter arrest the effects which derivate from such phenomenon.

Palabras clave : contribution to the state; civic duty; tax.

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