Cuban Taxation Reform: Evolution, Characteristics, and Perspectives

Abstract

Cuban taxation reform is assessed on the basis of its historical evolution, highlighting
its characteristics and current structural changes. Cuban taxation system is
distinguished by its articulation with the socialist social system, mainly managed by state
enterprises and also by non-state ones, which provide citizens with equal opportunities
regarding public services. The Cuban taxation system fundamental role is collecting
financial resources supported by an educative policy that enhances population
contribution to fiscal accounts balance. Besides making state enterprises more efficient,
the main challenge of this taxation system is becoming a powerful mechanism to lower
social inequalities through income redistribution among population. A better
understanding of this system will be translated into a positive impact and significant
results for Cuban society as a whole.