Author Archives: Pons Perez Saira


SAIRA PONS PÉREZ, CEEC, University of Havana

Cuba Study Group, MAY 20, 2015

Original Article Here: Tax Law Dilemmas for Self-Employed Workers


In2010, a series of regulations were published that allowed for the expansion of self-employment as an alternative to the rationing of employment in the state sector and for the creation of goods and services for the population. In just over four years, the number of private enterprises grew threefold, going from 144,000 in 2009 to 490,000 people by the end of February 2015. Currently, self-employed workers known as “cuentapropistas” represent 8% of employment and generate 5% of the Gross Domestic Product (GDP), according to data from Cuba’s National Office of Statistics and Information (ONEI).

These changes were accompanied by new regulations in the tax arena1, which is the focus of this article. To understand them, it is necessary to take into consideration at least three basic elements. First, self-employed businesses are not recognized under the law as companies, even while no restrictions exist on the hiring of a labor force. This implies that all income is deemed as personal, and therefore subject to different liabilities than the profits of state or foreign companies, or cooperatives. It also means that it is not possible to apply specific deductions associated to investment, production costs, commercialization expenses or others typically associated with a company’s activities.

The second element is that the National Office of Tax Administration (ONAT) does not have the resources that would allow it to verify self-employed workers’ income and expenses case-by-case. Because of this, standardized methods are used, which is common around the world for the collection of revenue from small taxpayers.

Lastly, it is a principal objective of this special tax regime to avoid the private accumulation of property, in accordance with Guideline No. 3 of the 6th Party Congress. To put it another way, the tax system is beingused to discourage the growth of companies, imposing a progressive – and excessive- tax burden, as well as penalizing the hiring of more than five employees. These elements will be addressed in further detail ahead.

 The structure of this article will be as follows: after the introduction, a section dedicated to a description of the special tax regime.

Continue reading: Tax Law Dilemmas for Self-Employed Workers

entrevistadas_del_ceec_0SAIRA PONS PÉREZ, CEEC, University of Havana

New Picture (14)

Posted in Blog | Tagged , , , | Leave a comment


Mauricio A. Font y Mario González-Corzo, Editores, Con la asistencia de Rosalina López

New York: Bildner Center for Western Hemisphere Studies, The Graduate Center, The City University of New York, 2015

Documento Completo: Reformando el Modelo Economico Cubano

 New Picture (12)


Introducción, Mario González-Corzo

Del ajuste externo a una nueva concepción del socialism Cubano, Juan Triana Cordoví

La estructura de las exportaciones de bienes en Cuba 29, Ricardo Torres

Relanzamiento del cuentapropismo en medio del ajuste structural, Pavel Vidal Alejandro y Omar Everleny Pérez Villanueva

Las cooperativas en Cuba, Camila Piñeiro Harnecker

La apertura a las microfinanzas en Cuba, Pavel Vidal Alejandro

Hacia una nueva fiscalidad en Cuba, Saira Pons


Posted in Blog | Tagged , , , , , , , , , , , | Leave a comment

Centro de Estudios de la Economía Cubana; Presentations from Seminar on the Cuban Economy, 2013

New Picture (16).bm AAaThe CENTRO DE ESTUDIOS DE LA ECONOMIA CUBANA  has recently redone its web site. It has also published the Power Point presentations from its 2013 Seminar.  Here is a list of the presentaions, hyper-linked on the author’s name.




Ricardo Torres Pérez, El desarrollo industrial cubano en un nuevo contexto

Juan Triana Cordoví, Cuba:un balance de la transformación.

Betsy Anaya Cruz , Cadenas productivas con impacto económico y social: el caso de los cítricos en Cuba

Aleida Gonzalez-Cueto, La Innovación y la administración de riesgos en las empresas cubanas en la actualidad

Orlando Gutiérrez Castillo, Reflexiones sobre los ambientes de innovación en las empresas cubanas

Anicia García y Betsy Anaya, Gastos básicos de una familia cubana urbana en 2011. Situación de las familias “estado dependientes”

Omar Everleny, Luisa Íñigues y Janet Rojas, Las escalas subnacionales de la macroeconomia cubana (pp.1-45)

Yailenis Mulet Concepción y Alejandro Louro, Las reformas económicas en los territories cubanos. Reflexiones para el diseño de políticas.

Jorge Ricardo Ramírez, Empresa cubana: Innovación, mejora continua de la calidad e  integración

Dayma Echevarría León, Innovación social: experiencias desde un proyecto interasociativo en Camagüey


Ileana Díaz Fernández, Desafios de la innovacion empresarial en Cuba


Posted in Blog | Tagged , , , , | Leave a comment

Policy Options for Cuba’s Development: Preparing for the Post-Embargo Era

Below are hyperlinks to presentations at a conference in Havana in April 25-26 on policy possibilities for the Cuban economy and potential insights from the experiences of other countries including Sweden, Brazil, Vietnam and China. The original links are at the web site of NUPI, the , here: Policy Options for Cuba.

Policy Options for Cuba’s Development: Preparing for the Post-Embargo Era

This project aims at supporting the work of Cuban economists and social scientists – those living in Cuba and abroad – who have argued for substantial economic reform and new socio-development strategies.


Fulvio Castellacci1
Morten Skumsrud Andersen2
Vegard Bye3

Claes Brundenius, Professor, Lund University

The final conference of phase 2 of this project took place in Havana on April 25th and 26th 2013. All presentations from this conference can be downloaded below.


Conference programme5

1. Welcome Remarks (eng) – Castellacci6

2. The updating of the Cuban Economic Model (spa) – Pérez Villanueva7

3. Economic Development in Cuba (eng) – Torres Pérez8

4. Reforms in Cuba in light of experiences from China and Vietnam (spa) – De Miranda Parrondo9

5. Entrepreneurship, Innovation and SMEs: Can the Cuban Reform Process Learn from Vietnam? (eng) – Brundenius10

6. Innovation and Entrepreneurship: The Case of University Start Up Companies in China (eng) – Li11

7. Innovation, Absorptive Capacity and Growth Heterogeneity: Cuba in a Latin American Perspective (1970–2010) (eng) – Castellacci and Natera12

8. Institutions and innovation in the process of economic change (eng) – Alonso13

9. Challenges for an Efficient Cuban Economy in Times of Increasing Heterogeneity and Uncertainties (eng) – Fernández Estrada14

10. Towards a new taxation in Cuba (spa) – Pons Pérez15

11. The key to inclusive economic groth in Cuba (spa) – Sagebien16

12. The politics of Science, Technology and Innovation in Cuba (spa) – Núñez Jover17

13. Main problems for innovation in Cuban enterprises18

14. Innovation and Entrepreneurship: Challenges for Local Development in the university centers of Santiago de Cuba (eng) – Sayous and Soler19

15. Structural change in Brazil – A Latin American Experience (spa) – Vasconcelos20

16. The Swedish Innovation System: The Role of Government and its Support to SMEs (eng) – Schwaag Serger21


Posted in Blog | Tagged , , , , | Leave a comment