The Revolution Will Be Taxed: Cuban & Latin American Ways of Taxing Private Enterprises

Half a century after Fidel Castro’s Revolution, Cuba started opening its economy. This ongoing and gradual process began in the 1990s, with the ‘Special Period’ promoting the creation of the first private enterprises. In this context, Cuba had to implement an economic policy not traditional to socia...

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Autor principal: Maresca, Alberto
Formato: Artículo revista
Lenguaje:Inglés
Publicado: Centro de Estudios en Relaciones Internacionales de Rosario, CERIR 2025
Materias:
Cuba
América Latina
tributación
empresas privadas
sanciones
Latin America
Taxation
Private Enterprises
Sanctions
Acceso en línea:https://revista-mici.unr.edu.ar/index.php/revistamici/article/view/182
Aporte de:
Revista Integración y Cooperación Internacional de Universidad Nacional de Rosario
id I15-R209-article-182
record_format ojs
spelling I15-R209-article-1822025-07-08T20:02:37Z The Revolution Will Be Taxed: Cuban & Latin American Ways of Taxing Private Enterprises La Revolución será gravada: métodos cubanos y latinoamericanos de imposición fiscal a las empresas privadas Maresca, Alberto Cuba América Latina tributación empresas privadas sanciones Cuba Latin America Taxation Private Enterprises Sanctions Half a century after Fidel Castro’s Revolution, Cuba started opening its economy. This ongoing and gradual process began in the 1990s, with the ‘Special Period’ promoting the creation of the first private enterprises. In this context, Cuba had to implement an economic policy not traditional to socialism: taxes. This paper argues that Cuba’s efforts to tax the newly created micro, small, and medium enterprises are positive. Drawing comparisons with other Latin American countries, data show that the Cuban way of taxing private enterprises is not significantly different from the Latin American one. Crucial political and economic peculiarities of Cuba need to be addressed for their impact on Havana’s taxation system, such as the United States embargo. The aim is to infer normalized research about Cuba, giving preference to tax issues like enforcement, consumption taxes, and revenue collection. In sum, Cuba’s taxation problems are parallel to the rest of Latin America. Medio siglo después de la Revolución de Fidel Castro, Cuba comenzó a abrir su economía. Este proceso continuo y gradual comenzó en la década de 1990, con el «Período Especial», que promovió la creación de las primeras empresas privadas. En este contexto, Cuba tuvo que implementar una política económica no tradicional para el socialismo: los impuestos. Este documento sostiene que los esfuerzos de Cuba para gravar a las micro, pequeñas y medianas empresas de reciente creación son positivos. Al comparar con otros países latinoamericanos, los datos muestran que la forma cubana de gravar a las empresas privadas no es significativamente diferente de la latinoamericana. Es necesario abordar las peculiaridades políticas y económicas cruciales de Cuba por su impacto en el sistema tributario de La Habana, como el embargo de Estados Unidos. El objetivo es inferir una investigación normalizada sobre Cuba, dando preferencia a cuestiones fiscales como la aplicación de la ley, los impuestos al consumo y la recaudación de ingresos. En resumen, los problemas fiscales de Cuba son paralelos a los del resto de América Latina. Centro de Estudios en Relaciones Internacionales de Rosario, CERIR 2025-07-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo evaluado por pares application/pdf https://revista-mici.unr.edu.ar/index.php/revistamici/article/view/182 10.35305/revistamici.vi41.182 Revista Integración y Cooperación Internacional; Núm. 41 (2025); 76-89 1852-9798 eng https://revista-mici.unr.edu.ar/index.php/revistamici/article/view/182/130 Derechos de autor 2025 https://creativecommons.org/licenses/by-sa/4.0/
institution Universidad Nacional de Rosario
institution_str I-15
repository_str R-209
container_title_str Revista Integración y Cooperación Internacional
language Inglés
format Artículo revista
topic Cuba
América Latina
tributación
empresas privadas
sanciones
Cuba
Latin America
Taxation
Private Enterprises
Sanctions
spellingShingle Cuba
América Latina
tributación
empresas privadas
sanciones
Cuba
Latin America
Taxation
Private Enterprises
Sanctions
Maresca, Alberto
The Revolution Will Be Taxed: Cuban & Latin American Ways of Taxing Private Enterprises
topic_facet Cuba
América Latina
tributación
empresas privadas
sanciones
Cuba
Latin America
Taxation
Private Enterprises
Sanctions
author Maresca, Alberto
author_facet Maresca, Alberto
author_sort Maresca, Alberto
title The Revolution Will Be Taxed: Cuban & Latin American Ways of Taxing Private Enterprises
title_short The Revolution Will Be Taxed: Cuban & Latin American Ways of Taxing Private Enterprises
title_full The Revolution Will Be Taxed: Cuban & Latin American Ways of Taxing Private Enterprises
title_fullStr The Revolution Will Be Taxed: Cuban & Latin American Ways of Taxing Private Enterprises
title_full_unstemmed The Revolution Will Be Taxed: Cuban & Latin American Ways of Taxing Private Enterprises
title_sort revolution will be taxed: cuban & latin american ways of taxing private enterprises
description Half a century after Fidel Castro’s Revolution, Cuba started opening its economy. This ongoing and gradual process began in the 1990s, with the ‘Special Period’ promoting the creation of the first private enterprises. In this context, Cuba had to implement an economic policy not traditional to socialism: taxes. This paper argues that Cuba’s efforts to tax the newly created micro, small, and medium enterprises are positive. Drawing comparisons with other Latin American countries, data show that the Cuban way of taxing private enterprises is not significantly different from the Latin American one. Crucial political and economic peculiarities of Cuba need to be addressed for their impact on Havana’s taxation system, such as the United States embargo. The aim is to infer normalized research about Cuba, giving preference to tax issues like enforcement, consumption taxes, and revenue collection. In sum, Cuba’s taxation problems are parallel to the rest of Latin America.
publisher Centro de Estudios en Relaciones Internacionales de Rosario, CERIR
publishDate 2025
url https://revista-mici.unr.edu.ar/index.php/revistamici/article/view/182
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last_indexed 2025-09-04T05:04:07Z
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