Proposal of control actions for the Reduction of the Avoidance and the fiscal Evasion. (Original)

Abstract

The fiscal Evasion is the deviation of the legality that the natural and juridical peoples must fulfill one's obligations to report to their tributary responsibilities. The fiscal Avoidance is to avoid with cunning an obligation. Meanwhile, the tributary administration is the system of public institutes persons in charge of the step of the collection, collection and investigation of the tributes. A bigger contribution to the increase of revenues of the budget of the state and the fulfillment of the tributary responsibilities for the contributors, it are the lines of this work. These make evident the need to formulate a proposal of actions to decrease the escape Evasion and fiscal Avoidance in the yielded revenues of the Manzanillo municipality, Granma province, as of the strategic diagnosis and applied organizational in the National Tributary Office (ONAT) of this municipality. Contribution of vital importance for the evaluation of the step of tributary administrations and the winning of potential collections.  The proposal is feasible of  implementation. In spite of that, there are actions to be  transformed in the tributary system and related organisms. It can be implemented in other offices of tributary administration of the country with similar problematic. The expected results are directed to achieve a better fiscal discipline and of compilation in the society. To the acceptance of the tributary system of contributors. To the decrease of the escape evasion and fiscal avoidance. And to the perception of the tributary administration as being capable of guarantee the winning of most revenues to the budget of the Cuban State.