September 17, 2025

The Taxation of COOPERATIVES.A Proposal for Its Uniform Regulation in Cuba

Key Points

Cuba's Constitution recognizes cooperatives, yet the tax framework remains fragmented and unclear.
Legal provisions on taxation have not fully reflected the constitutional support for cooperatives.
A unified tax regime is essential for enhancing the socioeconomic role of cooperatives in Cuba.
The proposal aims to establish clear guidelines to align taxation with the cooperative identity enshrined in the Constitution.

Abstract

Thepromulgation of the Constitutionof the Republic of Cuba of 2019 supposed the general recognition of the cooperative, overcoming the past distinctions between its differentforms and laying down some guidelines for the determination of its legal nature inthesocioeconomic system of the country. At the level of ordinary development laws, including legal provisions on tax matters, a full reflection of this transformation has not yet been achieved. Consequently, the objective assumed in this work seeks to argue the premises that should guide the unification of the tax regime of Cuban cooperatives, in accordance with the role constitutionally assigned to them and their identity.

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Cite This Study

Musa et al. (Fri,) studied this question.

synapsesocial.com/papers/68d45e4e31b076d99fa5e5c9 https://doi.org/https://doi.org/10.36128/zhnca342

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