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, Villa Clara, Cuba
https://orcid.org/0000-0003-2887-1281
Yumaisi González Ochoa
Universidad Central “Marta Abreu” de Las Villas, Facultad de Ciencias Económicas. Santa Clara, Villa Clara, Cuba
https://orcid.org/0000-0003-3244-7416
Amalia Caridad García Herrera
Contraloría Provincial de Villa Clara. Santa Clara, Villa Clara, Cuba
https://orcid.org/0009-0007-3351-041X
Lesyán Sánchez Beritán
Universidad Central “Marta Abreu” de Las Villas, Facultad de Ciencias Económicas. Santa Clara, Villa Clara, Cuba
DOI: https://doi.org/10.62486/

Synopsis

Tapa_978-9915-9851-7-6

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Volume

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

Pages

46-62

Published

December 26, 2025
Copyright (c) 2025 Crisálida Victoria Villegas González (Volume editor); 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, Lourdes Meza Ruiz (Chapter Author); Daniel Román-Acosta (Volume editor); 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, García Herrera AC, Sánchez Beritán L. Chapter 5. Improvements in tax audit management to strengthen tax collection. In: Villegas González CV, Román-Acosta D, editors. Sustainable Manage Transformation: Leadership, Organization: Intelligence, and Sustaina in the Postmodern Era [Internet]. AG Editor; 2025 [cited 2025 Dec. 30]. pp. 46-62. Available from: https://books.southam.pub/index.php/books/catalog/book/978-9915-9851-7-6.pdf/chapter/230