Constructing a special tax regime for developing sciences, technologies and innovation in Cuba

Abstract

This paper aims to build a theoretical approach to the master lines of constructing the new Cuban tax law. This special tax regime allows the tax governance of several actors of the national economy directed to develop technologies, change of productive matrix and growth of Cuban science products' introduction in the Cuban enterprises net. We used the analysis-synthesis; induction-deduction; sociological; exegetic, and modulation theory as methods. The main results obtained provide the master lines for constructing a novel political approach towards future tax regime. The authors offer systematization of the Cuban economic scenarios and provide novel and practically instrumental suggestions for transforming the current tax regime.