An approach to taxation of non-agricultural cooperatives in Cuba. Proposals for improvement
Abstract
This article is a review of some general elements about the taxation system of cooperatives, to then focus on the legal regulation of taxation in Cuba with special reference to the treatment of the cooperative sector. These analyzes allow us to develop a comprehensive assessment of how developed the taxation of non-agricultural cooperatives in Cuba, in order to outline proposals for their improvement.
Received: 31 May 2016
Accepted: 30 September 2016
Published online: 21 December 2016
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