Taxation in Cuba

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Taxation
An aspect of fiscal policy

Policies

* Economic justice
* Government revenue
* Property tax equalization
* Tax revenue
* Non-tax revenue
* Tax law
* Tax bracket
* Flat tax
* Tax threshold
* Taxation as theft
* Tax shift
* Tax cut
* Tax advantage
* Tax incentive
* Tax reform
* Double taxation
* Tax harmonization
* Tax competition
* Voluntary taxation
* Representation

Economics

|  General Theory

* Price effect
* Excess burden
* Tax efficiency
* Tax incidence
* Laffer curve
* Optimal tax
* Fiscal illusion
* Theories
* Optimal capital income taxation

Distribution of Tax

* Tax rate
* Flat
* Progressive
* Regressive
* Proportional

Collection

* Economic nexus in the United States
* Revenue service
* Revenue stamp
* Tax assessment
* Taxable income
* Tax lien
* Tax refund
* Tax shield
* Tax residence
* Tax preparation
* Tax protester
* Tax investigation
* Tax collector
* Tax withholding
* Private tax collection

Noncompliance

|  Legal tax avoidance

* Base erosion and profit shifting (BEPS)
* Double Irish
* Single Malt
* CAIA
* Dutch Sandwich
* Estate planning
* Fuel dye
* Repatriation tax avoidance
* Share repurchase
* Tariff engineering
* Tax credit
* Tax deduction
* Tax exemption
* Taxpayer groups
* Tax holiday
* Tax inversion
* Tax farming
* Tax patent
* Tax shelter

Illegal tax evasion

* Tax amnesty
* Black market
* Debtors' prison
* Tax exile
* Smuggling
* Tax resistance
* Transfer mispricing
* Unreported employment

Locations

* Tax havens
* Corporate havens
* Offshore financial centres (OFCs)
* Offshore magic circle
* Conduit and sink OFCs
* Financial centres
* Financial Secrecy Index

Major examples

* Ireland as a tax haven
* Ireland v. Commission
* Leprechaun economics
* Liechtenstein tax affair
* Luxembourg Leaks
* Offshore Leaks
* Paradise Papers
* Panama Papers
* Swiss Leaks
* United States as a tax haven
* Panama as a tax haven

Types

* Direct
* Indirect
* Per unit
* Ad valorem
* Aviation
* Airport improvement
* Landing
* Solidarity
* Capital gains
* Expatriation
* Consumption
* Departure
* Hotel
* Sales
* Stamp
* Television
* Tourist
* Value-added
* Digital goods
* Dividend
* Environmental tax
* Carbon
* Eco-tariff
* Landfill
* Natural resources consumption
* Severance
* Steering
* Stumpage
* Excise
* Alcohol
* Cigarette
* Fat
* Meat
* Sin
* Sugary drink
* Tobacco
* General
* Georgist
* Gift
* Gross receipts
* Hidden
* Hypothecated
* Income
* Inheritance (estate)
* Land value
* Luxury
* On childlessness
* Payroll
* Pigouvian
* Property
* Resource rent
* Single
* Stealth
* Surtax
* Turnover
* Use
* User charge/fee
* Congestion
* Fuel
* Road/GNSS
* Toll
* Vehicle miles traveled
* Corporate profit
* Excess profits
* Windfall
* Negative (income)
* Wealth

International

* Financial transaction tax
* ATTAC
* Currency transaction tax
* European Union Common Consolidated Corporate Tax Base (CCCTB)
* Global minimum corporate tax rate
* Robin Hood tax
* Tobin tax
* Spahn tax
* Tax equalization
* Tax treaty
* Exchange of Information
* Permanent establishment
* Transfer pricing
* European Union FTT
* Foreign revenue rule

Trade

* Custom
* Duty
* Tariff
* Import
* Export
* Tariff war
* Free trade
* Free-trade zone
* Trade agreement
* ATA Carnet

Research

|  Academic

* Mihir A. Desai
* Dhammika Dharmapala
* James R. Hines Jr.
* Ronen Palan
* Joel Slemrod
* Gabriel Zucman

Advocacy groups

* Institute on Taxation and Economic Policy (ITEP)
* Oxfam (UK)
* Tax Foundation (US)
* Tax Justice Network (TJN)
* Tax Policy Center (US)

Religious

* Church tax
* Eight per thousand
* Teind
* Tithe
* Fiscus Judaicus
* Leibzoll
* Temple tax
* Tolerance tax
* Jizya
* Kharaj
* Khums
* Nisab
* Zakat

By country

|  All Countries

* List of countries by tax rates
* Tax revenue to GDP ratio
* Tax rates in Europe

Individual Countries

* Albania
* Algeria
* Argentina
* Armenia
* Australia
* Azerbaijan
* Bangladesh
* Bhutan
* Brazil
* Bulgaria
* BVI
* Canada
* China
* Colombia
* Croatia
* Denmark
* Finland
* France
* Germany
* Greece
* Hong Kong
* Iceland
* India
* Indonesia
* Iran
* Ireland
* Israel
* Italy
* Japan
* Kazakhstan
* Lithuania
* Malta
* Morocco
* Namibia
* Netherlands
* New Zealand
* Norway
* Pakistan
* Palestine
* Peru
* Philippines
* Poland
* Portugal
* Russia
* South Africa
* Sri Lanka
* Sweden
* Switzerland
* Taiwan
* Tanzania
* United Arab Emirates
* United Kingdom
* United States
* Uruguay

* Business portal
* Money portal

* v
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Taxation in Cuba is regulated by the Law 113 of 2012.[1] The law establishes the form and basis of taxation in Cuba.

## Income tax

[edit]

Income tax is levied to natural persons who engage on economic activities outside employment for the government. For those persons, there are two tax regimes: one is based on accounted profits, and the other is a fixed monthly fee adjusted per occupation.

The tax regime based on accounted profits is imposed to people with income over 100000 CUP (equivalent to US$4000) and to people in some particular occupations, for example food retailing. In this regime, deductions are allowed for costs up to a limit arbitrarily set by the Minister of Finances, but also for other taxes and some base deductions.

The second form is imposed to the rest of the retailers, and does not require that the entrepreneur do any kind of accounting. This form of tax is possible because the Cuban legislation only allows for rudimentary forms of economic association involving very few people, also, the kinds of activity per occupation and the occupations themselves are limited per law.[2]

The Finance Minister sets preliminary monthly tax quotas based on occupation. If the amount of the preliminary tax paid during the fiscal year is higher than the final tax according to income and tax rate, no tax refund is made. That is, tax refunds are not made in any case.

Income from remittances made from abroad to natural persons is not taxed, but income from contracts taken abroad is taxed at a 4% rate without right to any deductions.

## References

[edit]

1. ^ "LEY No. 113" (PDF). Gaceta Oficial de la República de Cuba. Archived from the original (PDF) on 17 July 2013. Retrieved 15 March 2014.
2. ^ "Actividades autorizadas para el ejercicio del trabajo por cuenta propia". Juventud Rebelde. 24 September 2010. Retrieved 15 March 2014.

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Taxation in North America

Sovereign states|

* Antigua and Barbuda
* Bahamas
* Barbados
* Belize
* Canada
* Costa Rica
* Cuba
* Dominica
* Dominican Republic
* El Salvador
* Grenada
* Guatemala
* Haiti
* Honduras
* Jamaica
* Mexico
* Nicaragua
* Panama
* Saint Kitts and Nevis
* Saint Lucia
* Saint Vincent and the Grenadines
* Trinidad and Tobago
* United States

Dependencies and
other territories

* Anguilla
* Aruba
* Bermuda
* Bonaire
* British Virgin Islands
* Cayman Islands
* Curaçao
* Greenland
* Guadeloupe
* Martinique
* Montserrat
* Puerto Rico
* Saint Barthélemy
* Saint Martin
* Saint Pierre and Miquelon
* Saba
* Sint Eustatius
* Sint Maarten
* Turks and Caicos Islands
* United States Virgin Islands

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