Analysis of the incidence of profit tax in a Credit and Service Cooperative

Abstract

The costs of tax compliance is a current topic both in the nationaland international context due to its link with tax evasion and avoidanceand because its incidence can distort the economic behavior oftaxpayers, so the objective of this study was to analyze the incidenceof profit tax on the results of the Abel Santamaría CuadradoStrengthened Credit and Services Cooperative belonging to the sugarcanesector in Camagüey. The study presented is an applied research, with amixed approach, where a procedure composed of three steps was developedwith the application of mathematical techniques and relative frequency.As an important result of the study, it is evident that thenon-consideration of the advance payment on salaries as a deductibleexpense for tax purposes causes losses to the cooperative. Among themain conclusions, the need to design methodologies for determining taxcompliance costs contextualized to Cuban particularities stands out.