Estimation of tax expenditure in Cuba

Abstract

The research carried out addresses the issue of tax expenditure from a theoretical perspective and is framed in Cuban practice. It is based on the theory contributed by different authors who deal with the subject, so that the terms used are understandable. International experience was a starting point in the study always taking into account the situation in which Cuba develops, limitations and challenges it faces. The need to estimate said expenditure and subject it to controls similar to those that direct expenditure is subjected is based; seeking the improvement in the quality of tax management. It provides the state with the tools for the implementation of the proposal that is offered and thus make the work currently being done easier and more complete. Experimental data were used to demonstrate the applicability of the chosen method, the losses of wealth faced by national records and to analyze whether the way in which the government handles this issue is really feasible today.