Resumo

MENA MUGICA, Mayra M.. Analysis of the Documental System of the Self-Employment. The Cases of Leases and Gastronomic Services. Econ. y Desarrollo [online]. 2019, vol.161, n.1, e8. ISSN ISSN.

The updating of the Cuban economic and social model, which started five years ago, has included business transactions made by both state-owned enterprises and small businesses, aiming at the country’s economic development. In this paper, documents that small businesses, particularly guest houses and restaurants, need to submit, and that are a way of controlling their functioning and growth are examined. In this respect the Self-Employment Law, Taxation Law, and Rental Law are examining in order to get an insight into the regulatory framework for these kinds of small businesses. The results show that the large variety of documents that small businesses need to submit to the administrative entities governing such activities is ineffective due to the lack of a unified method of control.

Palavras-chave : document; small business; regulatory framework; self-employment.

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