Constructing a special tax regime for developing sciences, technologies and innovation in Cuba

Reynier Limonta Montero () and Daniel Reyna Parga ()
Additional contact information
Reynier Limonta Montero: University of Oriente, Cuba
Daniel Reyna Parga: University of Oriente, Cuba

Insights into Regional Development, 2023, vol. 5, issue 3, 122-135

Abstract: This paper aims to build a theoretical approach to the master lines of constructing the new Cuban tax law. This special tax regime allows the tax governance of several actors of the national economy directed to develop technologies, change of productive matrix and growth of Cuban science products' introduction in the Cuban enterprises net. We used the analysis-synthesis; induction-deduction; sociological; exegetic, and modulation theory as methods. The main results obtained provide the master lines for constructing a novel political approach towards future tax regime. The authors offer systematization of the Cuban economic scenarios and provide novel and practically instrumental suggestions for transforming the current tax regime.

Keywords: taxation; tax policy; tax regime; innovation; technologies (search for similar items in EconPapers)
JEL-codes: H20 H21 K34 (search for similar items in EconPapers)
Date: 2023
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://jssidoi.org/ird/uploads/articles/19/Monter ... novation_in_Cuba.pdf (application/pdf)
https://jssidoi.org/ird/article/141 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouird:v:5:y:2023:i:3:p:122-135

DOI: 10.9770/ird.2023.5.3(7)

Access Statistics for this article

Insights into Regional Development is currently edited by Manuela Tvaronaviciene

More articles in Insights into Regional Development from VsI Entrepreneurship and Sustainability Center
Bibliographic data for series maintained by Manuela Tvaronaviciene ().