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The contract is urged for a change in its current role. It should not be assumed as a simple formal document that validates the will of the intervening parties, but should be conceived as an effective legal instrument that has a transcendental role in the efficient performance of our business system. In the present work an analysis of the main shortcomings that survive today in the economic contracting process in the field of inter-business relations in Cuba is made, making special reference to the role that the contract should play as an essential instrument of economic management that is taxed to a better performance of our companies and ultimately of the economy. [ABSTRACT FROM AUTHOR]

This paper presents arguments against the maintenance of one of the most recognized procedural rules in tax law: solve et repete or prepayment. So, the objective is to make a critical assessment of the different theses defended by the doctrine to justify this economic requirement in the tax landscape, reflecting on its inadequacies. In parallel, it emphasizes the need for each State to guarantee, when instituting the powers and prerogatives of the Tax Administration, that they do not violate the unrestricted respect for, assurance, and defense of the taxpayers' rights, in as much the rights are established within the constitutional limits and purposes of state power and the jurisdictions of rulers and government agencies. [ABSTRACT FROM AUTHOR]