Análisis fiscal de la nueva Constitución cubana de 2019

Resumen

Every modern tax system is based on the constitutional regulation of the duty to contribute, which must be accompanied by a set of tax principles that guarantee the justice of the tax system. In Cuba for a long time the tax system did not have constitutional protection until a new Constitution was approved in 2019, which although it came to legitimize the current tax system, in tax matters it does not fully respond to current economic requirements.