<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0252-8584</journal-id>
<journal-title><![CDATA[Economía y Desarrollo]]></journal-title>
<abbrev-journal-title><![CDATA[Econ. y Desarrollo]]></abbrev-journal-title>
<issn>0252-8584</issn>
<publisher>
<publisher-name><![CDATA[Dirección de Publicaciones Académicas de la Universidad de La Habana (Editorial UH) ]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0252-85842019000100009</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Los determinantes de la evasión fiscal en cuentapropistas. Una primera aproximación empírica]]></article-title>
<article-title xml:lang="en"><![CDATA[A First Empirical Approach to Determinants of Tax Evasion among the Self-Employed]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pons Pérez]]></surname>
<given-names><![CDATA[Saira]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sarduy González]]></surname>
<given-names><![CDATA[Mariuska]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de La Habana Centro de Estudios de la Economía Cubana ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de La Habana Facultad de Contabilidad y Finanzas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<volume>161</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S0252-85842019000100009&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S0252-85842019000100009&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S0252-85842019000100009&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El estudio aporta evidencia empírica a favor de tres políticas para la reducción de la evasión fiscal en cuentapropistas. Primero, reducir la carga tributaria, preferiblemente mediante el reconocimiento de estos negocios como empresas y la implementación del pago de impuestos sobre utilidades. Segundo, se demuestra que las inspecciones que realiza la administración tributaria sobre los negocios están siendo contraproducentes, por lo que se recomienda reorientar parte de este presupuesto hacia políticas de comunicación. Tercero, se demuestra que las personas no comprenden cómo son gastados sus impuestos, lo que sugiere la necesidad de capacitar a los gobiernos locales para que practiquen una comunicación diferente con los contribuyentes.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Based on empirical evidence found, this study suggests three steps that should be taken to reduce tax evasion among the self-employed. First, tax burden should be reduced, preferably by recognizing that the self-employed are also business people, and imposing income tax. Second, it is shown that supervisions of small businesses, exercised by the National Tax Administration Office, are being counterproductive, which is why it is suggested that some of this budget should be used for policies on communication. Third, it is also shown that people don&#8217;t know where their tax money goes and therefore there is a need for local authorities to be trained in explaining this to taxpayers.]]></p></abstract>
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<kwd lng="es"><![CDATA[factores psicológicos]]></kwd>
<kwd lng="es"><![CDATA[normas sociales]]></kwd>
<kwd lng="en"><![CDATA[tax compliance]]></kwd>
<kwd lng="en"><![CDATA[economic factors]]></kwd>
<kwd lng="en"><![CDATA[psychological factors]]></kwd>
<kwd lng="en"><![CDATA[social norms]]></kwd>
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<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wenzel]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[«Misperceptions of Social Norms about Tax Compliance: from Theory to Intervention»]]></article-title>
<source><![CDATA[Journal of Economic Psychology]]></source>
<year>2005</year>
<volume>vol. 26</volume>
<edition>n.o 6</edition>
<page-range>862-83</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
