Resumen

GONZALEZ ESPINOSA, Gabriela  y  ALONSO VAZQUEZ, Geisel. Analysis of the Accounts Tax. A Look from the Behavioral Finances. Cofin [online]. 2021, vol.15, n.2, e21.  Epub 29-Jul-2021. ISSN 2073-6061.

The Cuban banking system currently offers new opportunities to the self-employment sector for its safety and comfort, especially in the face of the implementation of fiscal bank accounts. This line of research is interesting and complex because variables and aspects of great impact that are in total effervescence and change are analyzed. It highlights its dynamics and evolution, as well as the regulations involved and their impact on society. The investigation set out to determine the bases that underpin the relationships between the Cuban banking system and the self-employed sector to guarantee its effective operation with the application and development of fiscal bank accounts,

Palabras clave : irregular behavior; resolution; self-employment; banking system..

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