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, 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
Lesyán Sánchez Beritán
Universidad Central “Marta Abreu” de Las Villas, Facultad de Ciencias Económicas. Santa Clara, Villa Clara, Cuba
DOI: https://doi.org/10.62486/978-9915-9851-7-6.Ch06

Synopsis

978-9915-9851-7-6_Portada

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Volume

Sustainable Manage Transformation: Leadership, Organization: Intelligence, and Sustainability in the Postmodern Era (English Version)

Pages

63-73

Published

October 30, 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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Creative Commons License

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, Román-Acosta D, editors. Sustainable Manage Transformation: Leadership, Organization: Intelligence, and Sustainability in the Postmodern Era (English Version) [Internet]. South American Publishing; 2025 [cited 2026 Sep. 20]. pp. 63-7. Available from: https://books.southam.pub/index.php/books/catalog/book/978-9915-9851-7-6/chapter/231