Abstract

BARRERA RODRIGUEZ, Seida  and  SANCHEZ ORAMAS, Lourdes. Cuban Cooperatives and Self-Employed Workers ‒ A Comparative Study of a Hypothetical Case on Room Rent. Estudios del Desarrollo Social [online]. 2020, vol.8, n.3  Epub Dec 10, 2020. ISSN 2308-0132.

Comparative studies allow us to know, among other questions, which subject has the greatest potential to contribute to a given society. In the hypothetical case we propose, Cuban cooperatives and self-employed persons dedicated to the room renting business were studied, looking to identify and explain conceptual, historical and tax related divergences among them.

Keywords : Cuban economy; self-employment; small business; house rental; taxes.

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