Chapter 6. Performance audit to assess taxpayers’ tax compliance

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
DOI: https://doi.org/10.62486/

Synopsis

Tapa ES-EB tit_978-9915-9851-5-2

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Volume

Sustainable Manage Transformation: Leadership, Organization: Intelligence, and Sustaina in the Postmodern Era

Pages

69-80

Published

December 10, 2025
Copyright (c) 2025 Crisálida Victoria Villegas González, Daniel Román-Acosta (Volume editor); Lourdes Meza Ruiz, Evelio Suárez Gutiérrez, Yumaisi González Ochoa, Lesyán Sánchez Beritán, Evelio Suárez Gutiérrez, Yumaisi González Ochoa, Amalia Caridad García Herrera, Lesyán Sánchez Beritán, Virginia Nohemí Gutiérrez Velásquez, Juan Carlos Pérez Vega, Car-Emyr Suescum Coelho, Carluys Suescum Coelho, Daniel Román-Acosta (Chapter Author)

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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. Chapter 6. Performance audit to assess taxpayers’ tax compliance. 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. 69-80. Available from: https://books.southam.pub/index.php/books/catalog/book/978-9915-9851-5-2.pdf/chapter/88