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Retos de la Dirección

On-line version ISSN 2306-9155

Abstract

VAZQUEZ DIAZ, Maira  and  LEON ROBAINA, Rosario. Evaluation of tax compliance management in the sector of self-employed workers. Rev retos [online]. 2023, vol.17, n.2, e23203.  Epub July 08, 2023. ISSN 2306-9155.

Objective:

Evaluate the management of tax compliance carried out by the Municipal Office of Tax Administration of Santiago de Cuba in the segment of natural persons, specifically self-employed workers of the general tax regime.

Methods and techniques:

The methodology developed by the authors for this purpose was used, which was based on economic-mathematical methods and the Statistical Package for Social Sciences Software version 22 was used.

Main results:

It was used that tax compliance management must be evaluated of leave during the period between 2017 and 2019 and that this result affects 68% of the tax debt of self-employed workers. The prognosis does not allow the probability that compliance management will continue to be evaluated low to be very high. There is a direct and significant relationship between the tax debt with the debt collected and the level of collection that is managed through collection.

Conclusions:

The amount of the debt will be possible to reduce it to the extent that the tax compliance behavior of self-employed workers improves. The improvement of the evaluation of compliance management carried out by the Municipal Office of Tax Administration will have as a priority the reduction of the amount of the debt towards values lower than those registered in the period studied.

Keywords : tax compliance; evaluation; self-employed workers.

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