Chapter 5. Improvements in tax audit management to strengthen tax collection

Authors

Evelio Suárez Gutiérrez
Universidad Central “Marta Abreu” de Las Villas, Facultad de Ciencias Económicas. Santa Clara, Cuba
https://orcid.org/0000-0003-3244-7416
Yumaisi González Ochoa
Universidad Central “Marta Abreu” de Las Villas, Facultad de Ciencias Económicas. Santa Clara, Cuba
Lesyán Sánchez Beritán
Universidad Central “Marta Abreu” de Las Villas, Facultad de Ciencias Económicas. Santa Clara, Cuba
Amalia Caridad García Herrera
Contraloría Provincial de Villa Clara. Santa Clara, Villa Clara, Cuba
https://orcid.org/0009-0007-3351-041X

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Published

December 10, 2025

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

1.
Suárez Gutiérrez E, González Ochoa Y, Sánchez Beritán L, García Herrera AC. Chapter 5. Improvements in tax audit management to strengthen tax collection. In: Villegas González CV, Daniel Román-Acosta, editors. Sustainable Manage Transformation: Leadership, Organization: Intelligence, and Sustaina in the Postmodern Era [Internet]. AG Editor; 2025 [cited 2025 Dec. 30]. pp. 50-68. Available from: https://books.southam.pub/index.php/books/catalog/book/978-9915-9851-5-2.pdf/chapter/87