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Retos de la Dirección

On-line version ISSN 2306-9155


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.


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.


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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