Constructing a special tax regime for developing sciences, technologies and innovation in Cuba
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�...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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UAB Sustainability for Regions
2023-09-01
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| Series: | Insights into Regional Development |
| Online Access: | https://jssidoi.org/ird/article/141 |
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| _version_ | 1849683956067205120 |
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| author | Reynier Limonta Montero Daniel Reyna Parga |
| author_facet | Reynier Limonta Montero Daniel Reyna Parga |
| author_sort | Reynier Limonta Montero |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-cb19af7b65b04d09b04262bc50dae85d |
| institution | DOAJ |
| issn | 2669-0195 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | UAB Sustainability for Regions |
| record_format | Article |
| series | Insights into Regional Development |
| spelling | doaj-art-cb19af7b65b04d09b04262bc50dae85d2025-08-20T03:23:38ZengUAB Sustainability for RegionsInsights into Regional Development2669-01952023-09-015312213510.9770/IRD.2023.5.3(7)Constructing a special tax regime for developing sciences, technologies and innovation in CubaReynier Limonta Monterohttps://orcid.org/0000-0002-7698-4240Daniel Reyna Pargahttps://orcid.org/0009-0003-8435-9757This 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.https://jssidoi.org/ird/article/141 |
| spellingShingle | Reynier Limonta Montero Daniel Reyna Parga Constructing a special tax regime for developing sciences, technologies and innovation in Cuba Insights into Regional Development |
| title | Constructing a special tax regime for developing sciences, technologies and innovation in Cuba |
| title_full | Constructing a special tax regime for developing sciences, technologies and innovation in Cuba |
| title_fullStr | Constructing a special tax regime for developing sciences, technologies and innovation in Cuba |
| title_full_unstemmed | Constructing a special tax regime for developing sciences, technologies and innovation in Cuba |
| title_short | Constructing a special tax regime for developing sciences, technologies and innovation in Cuba |
| title_sort | constructing a special tax regime for developing sciences technologies and innovation in cuba |
| url | https://jssidoi.org/ird/article/141 |
| work_keys_str_mv | AT reynierlimontamontero constructingaspecialtaxregimefordevelopingsciencestechnologiesandinnovationincuba AT danielreynaparga constructingaspecialtaxregimefordevelopingsciencestechnologiesandinnovationincuba |