Analysis of the Tax System, Tax about the Sales and Special Contribution to Social Security (Original)

Abstract

The law of the tax system in Cuba guarantees the collection of financial resources to finance social expenditures and reduce the fiscal deficit. The objective of this article is to analyze the level of preparation of technicians, specialists and cadres about the tax activity, particularly the sales tax and the special contribution to social security, as well as their compliance, through the Sales Tax and the Special Contribution in order to improve the effectiveness of such activity in the Sucursal CIMEX Granma. The dialectical-materialist method is assumed as the essential method, in addition to the theoretical, empirical and mathematical statistical methods, as well as the questionnaire and interview techniques. The research exposes the most relevant authorial criteria on the financial administration of the state as the most important part of the tax system. As main conclusions we have that, the importance of compliance with the Sales Tax and the Special Contribution to Social Security is shown, the guides applied showed that there is not enough knowledge of the tax legislation and it is necessary to continue working on strengthening its culture at the company level.