ARTICLE
TITLE

cuasifiscalidad y entorno institucional: un punto para el debate sobre fiscalidad en cuba / Quasi taxatio n an d in stitu tio n al environm ent: a topic fo r debate on taxatio n in Cuba

SUMMARY

El tema de la cuasifiscalidad y su importancia para elanálisis macroeconómico cobra especial interés a raíz delproceso de actualización del modelo económico cubanoexpresado en los Lineamientos de la Política Económicay Social del Partido y la Revolución. Temas como el papeldel Estado en el modelo de gestión y la sostenibilidadfiscal han estado en el centro del debate, y ello, unido alprotagonismo del presupuesto en la economía cubana,ha motivado el presente trabajo. El artículo centra suatención en el problema cuasifiscal en Cuba, así comoen la necesidad de corregirlo en base a un programaintegral que actúe sobre sus causas esenciales, con locual se lograría mejorar la eficacia de la política fiscalen el futuro. / The topic o f “quasi taxation" and its importance fo r the macro economic analysis, claims a high interest in the wake o f the Cuban economic model updating stated in the guide­ lines fo r the Party's and Revolution Economic and SocialPolicy. The present work has been motivated by issuessuch as the state's role as to the management model andtaxation sustainability -  which have been both the center ofthe debate - , together with the leading role o f budget in theCuban economy. The article focuses on the “quasi taxation"issue in Cuba, as well as on the need to emend it based on acomprehensive program acting upon its main causes; suchwill improve the efficacy of future taxation policy.

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