Social significance of the management of tax compliance behavior of economic actors in non-state economic management forms in Cuba

Abstract

This article analyzes the social significance in the Cuban context of the management of tax compliance behavior of Self-Employed Workers and Micro, Small and Medium-sized Enterprises, which are recognized as economic actors in non-state forms of economic management. In June 2021, the Council of Ministers approved the improvement of these actors, each from their field of action, to achieve their contribution to the development of the nation in the implementation of the National Plan for Economic and Social Development until 2030 (PNDES 2030). This improvement meant important modifications, especially in tax precepts and in tax treatment. These adjustments were fundamentally aimed at enhancing fiscal management and control, promoting greater transparency in taxation. In this new scenario, it is vital to focus attention on tax compliance management, which is consistent with the guiding idea of ​​the New Public Management model, which identifies the new paradigm of tax administration as achieving a high level of voluntary compliance spontaneously by the majority of taxpayers. This research summarizes the main theoretical and conceptual aspects of tax compliance management based on a bibliographic review and identifies various factors that affect the non-compliance behavior of these economic actors, which has caused tax modifications to not have the expected effectiveness.