The challenges of the Tax System front of the monetary plurality phenomenon: Proposal of selective incentives for their governance since the tax order.

Reynier Lamonta

Authors

Reynier Lamonta Professor and researcher in financial law at the School of Law, University of Oriente

Keywords:

monetary plurality, tax system, multilevel governance, selective incentives

Abstract

The monetary plurality understood in the margins of this work as the coexistence of monetary spheres in a specific territory poses challenges for the Tax System. In the first place, normative and teleological challenges, since the existence of a variety of spheres means that the canons of action of the Tax System are in urgent need of modifications for the theoretical-normative approach to the phenomenon. On the other hand, multilevel governance becomes a far from negligible notion to face, from the Rule of Law, the consequences of this phenomenon. The objective of the work is to support the management from multilevel governance and tax governance through selective incentives of the described phenomenon, assuming a complex scenario that demands epistemic and pragmatic changes. The investigative work proposes to start a different path in the understanding and approach of the monetary plurality having as vertex the tax system.

Author Biography

Reynier Lamonta, Professor and researcher in financial law at the School of Law, University of Oriente

Professor and researcher in financial law at the School of Law, University of Oriente. In 2018, he was awarded the Ibero-American Prize for Legal Writings, promoted by UniAcademia and Leyer Editores. He also received special recognition from the National Commission of Scientific Degrees of Cuba for his doctoral thesis, which was defended by a student under 30 years old in 2020. In the same year, he received the Ignacio Agramonte National Award for Legal Research in Cuba for his work on participatory taxation. He was involved in a research project on selective incentives for citizen participation in public finance management in Cuba, in association with the Institute of Fiscal Studies of Spain. He currently works as a tax expert for the group promoting exports and foreign investment in the local government of Santiago de Cuba and the Ministry of Finance of Cuba. He served as an expert advisor in the drafting of regulations for the Ministry of Finance of the Republic of Cuba.. Address: Altos de Quintero s/n, 90500 Santiago de Cuba, Cuba. Email: rlimonta@uo.edu.cu

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The challenges of the Tax System front of the monetary plurality phenomenon: Proposal of selective incentives for their governance since the tax order.

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Abstract

Author Biography

Reynier Lamonta, Professor and researcher in financial law at the School of Law, University of Oriente

References

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