Los ingresos provenientes del salario en Cuba. Presupuestos teóricos con trascendencias tributarias

• Author: Lic. Nelson Jesús Veliz Bregado
• Position: Licenciado en Derecho en 2013 Universidad de la Habana
• Pages: 124-150

CUBALEX Artículos / 

Los ingresos provenientes del salario en Cuba.

Presupuestos teóricos con trascendencias tributarias

Income from salary in Cuba. Theoretical budgets

with tax implications





lic. nelSon JeSúS veliz bregado*

cuba

Sumario

 

 

 

 

 

 

 

 

Resumen

       





   

  

   

 

    

* 

 



  

njvb35371@gmail.com // nelsonj@tecnotex.gae.com.cu

CUBALEX



Artículos / 

           



Palabras clave



Abstract

e autonomy of Financial Law does not deny the need for its interrelation with other

branches of Law and general disciplines, in order to explain non-original phenomena from

its postulates. In this sense, the investigation is directed to base the theoretical assumptions

of the wage that lead to its imposition. Structured in ve chapters, it is the rst part of a

more in-depth study. For this, the doctrine has been reviewed and comparative studies of

the selected legislation have been carried out, in order to improve the understanding of the

tax institution of Personal Income Tax based on salary and other remunerations that are

received in addition to this, since, they are subject to taxation, when the income, it has

sucient economic capacity.

Keywords

Salary, Tax, regulation.

las «necesidades sociales», es decir aquello que regula el principio de la demanda,

están condicionadas en lo fundamental por la relación recíproca entre las diversas clases

y por su respectiva posición económica, es decir, principalmente y en primer lugar, por la

proporción entre el plusvalor global y el salario, y en segundo lugar, por la proporción entre

las diversas partes en las cuales se escinde el plusvalor (ganancia, interés, renta de la tierra,

impuestos, etc.)…”

 El Capital. Crítica de la Economía Política,





1. Introducción







 Curso de finanzas, derecho financiero y tributario



CUBALEX



Artículos / 





 

    

       

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    

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







 Algunas consideraciones en torno al concepto de Derecho Financiero, y su papel

dentro del sistema de Derecho Apuntes de Derecho Financiero Cubano,



 





CUBALEX



Artículos / 







         







      



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





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

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

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 

CUBALEX

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Artículos / 



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







      





   



     







 

       



     





2. El fenómeno tributario. Generalidades del impuesto

sobre los ingresos personales

  más  





 

      

Revista Cubana de Derecho      



 

CUBALEX



Artículos / 







 



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 Income tax. 

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 Finanzas Públicas y Derecho Tributario,

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        

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     



 Curso de Derecho Tributario



      Derecho Tribu-

tario,

CUBALEX



Artículos / 



          

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

          

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

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



  













      



 Manual de Derecho Tributario



 



CUBALEX



Artículos / 

    

      



ut supra





    



3. Conceptualizaciones sobre salario

            

  







 









Vasallo16

       



Vid   Ley sobre Impuesto a la Renta   

    



 Derecho del Trabajo,



        

          







 









 Vid, El delito concreto. La acción delictiva

en el nivel individual Criminología, 



CUBALEX



Artículos / 



salarium

  







      



    



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    

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  



          





     

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 

       

       



    

     

solidus



 Diccionario Jurídico Básico,



     

 

         

   

 Parte 5ta: Igualdad de oportunidades y de trato en el empleo y la ocupación,

   



 et. alOxford Dictionary of Law. Fifth Edition. Oxford University Press,



CUBALEX



Artículos / 

income tax under Schedule

ó

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  

 

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           

 

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

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

         

     

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

      

  

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      











4. La norma cubana por dentro. Análisis comparado.





  40 Lecciones de Derecho Laboral,    



    

Vid, 

Contenido y alcance del Derecho Individual al Trabajo. Marco para la evaluación

de la política pública del Derecho al Trabajo desde una perspectiva de Derechos Humanos,



CUBALEX



Artículos / 







 















   



     

    







  

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CUBALEX

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Artículos / 

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CUBALEX

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Artículos / 

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Artículos / 

   

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

5 Esfera contractual. De las conceptualizaciones sobre el

salario

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     

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     





     



  



  









 





Naturaleza y elementos

del contrato de trabajo

et. alInstituciones de Derecho del Trabajo y de la Seguridad Social,





 







  Derecho del trabajo. Su actualización, ¿Renovación, modernización o re-

fundación?

CUBALEX



Artículos / 

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

 Curso de Direito do Trabalho: história e teoria geral do direito do trab-

alho: relações individuais e coletivas do trabalho,

  





CUBALEX



Artículos / 



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6. Esfera económica. De las conceptualizaciones sobre el

salario

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



 El Salario

et. alInstituciones de Derecho del Trabajo y de la Seguridad Social

CUBALEX



Artículos / 



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

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      

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

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     



            

        

           

“cuantum”

   

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

 “stock” 

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     

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      

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     



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

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  

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 Derecho del trabajo y de la seguridad social,



CUBALEX



Artículos / 

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

     



   

      





  El Capital en el Siglo XXI,

 

     Por qué Fracasan los países: los orígenes del poder,

la prosperidad y la pobreza,  





CUBALEX



Artículos / 





        

“Works for food”, 



       







    









           

 



        

    



   



      



    



   



     

   











           op. cit.,



 “    ”, Revista Finanzas & Desarrollo,



 



CUBALEX



Artículos / 



       



    



    

      

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

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CUBALEX



Artículos / 

      





      

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            

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 

 





 Padre rico, padre pobre. Qué les enseñan los ricos a sus hijos

acerca del dinero, ¡que las clases media y pobre no!



 et. al El Desempleo: estudio de sus causas y posibles soluciones,



CUBALEX



Artículos / 

 

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

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        

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             

  “     ”  



 “     

”,   



CUBALEX



Artículos / 



       

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

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         

  



   

 

             

 





CUBALEX



Artículos / 

7. Conclusiones

    



























      

     



























8. Bibliografía

Obras Generales

Manual de Derecho Tributario 



Curso de nanzas, derecho nanciero y tributario



40 Lecciones de Derecho Laboral,



CUBALEX



Artículos / 

et. al El Desempleo: estudio de sus causas y posibles soluciones,



Naturaleza y elementos del contrato de trabajo

et. al

Instituciones de Derecho del Trabajo y de la Seguridad Social,





 Por qué Fracasan los países: los orígenes

del poder, la prosperidad y la pobreza,

   



    Algunas consideraciones en torno al concepto de Derecho

Financiero, y su papel dentro del sistema de Derecho 

Apuntes de Derecho Financiero Cubano,

Derecho del trabajo. Su actualización, ¿Renovación, mo-

dernización o refundación?

Finanzas Públicas y Derecho Tributario,



Padre rico, padre pobre. Qué les enseñan los

ricos a sus hijos acerca del dinero, ¡que las clases media y pobre no!





El Salario

et. alInstituciones de Derecho del Tra-

bajo y de la Seguridad Social

 



et. alOxford Dictionary of Law. Fifth Edition. Oxford

University Press,

     

Derecho Tributario,      

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Diccionario Jurídico Básico,



 El Capital. Crítica de la Economía Política,





Curso de Direito do Trabalho: história e teoria geral do

direito do trabalho: relações individuais e coletivas do trabalho,



  Contenido y alcance del Derecho Individual al Trabajo.

Marco para la evaluación de la política pública del Derecho al Trabajo desde una

CUBALEX



Artículos / 

perspectiva de Derechos Humanos,    



Derecho del Trabajo,



 El Capital en el Siglo XXI,



 Parte 5ta: Igualdad de oportunidades y de trato en el

empleo y la ocupación,

 



Curso de Derecho Tributario



El delito concreto. La acción delictiva en el nivel individual

Criminología,

Derecho del trabajo y de la seguridad social, 



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Publicaciones Periódicas

        

       





  

Revista de Debate Político



“”, 





Revista Cubana de Derecho



“”



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Instrumentos Jurídicos Internacionales





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CUBALEX



Artículos / 

Fuentes Legales Nacionales





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