@article{del Castillo Sánchez_2021, title={La empresa estatal en la transición socialista: ¿carga fiscal o generadora de riqueza para la sociedad?}, volume={165}, url={https://revistas.uh.cu/econdesarrollo/article/view/1324}, abstractNote={<p><span id="page3R_mcid16" class="markedContent"><span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*372.91px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.89655);" role="presentation">La necesaria</span> <span dir="ltr" style="left: calc(var(--scale-factor)*151.10px); top: calc(var(--scale-factor)*372.91px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.9206);" role="presentation">transformación de la empresa estatal socialista</span> <span dir="ltr" style="left: calc(var(--scale-factor)*385.87px); top: calc(var(--scale-factor)*372.91px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.946371);" role="presentation">permitiría</span> <span dir="ltr" style="left: calc(var(--scale-factor)*437.62px); top: calc(var(--scale-factor)*372.91px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.945428);" role="presentation">brindar solución a</span> <span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*393.57px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.951566);" role="presentation">las deformaciones acumuladas y</span> <span dir="ltr" style="left: calc(var(--scale-factor)*257.69px); top: calc(var(--scale-factor)*393.57px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">a</span> <span dir="ltr" style="left: calc(var(--scale-factor)*269.57px); top: calc(var(--scale-factor)*393.57px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.983972);" role="presentation">la pérdida de su propia naturaleza esencial como</span> <span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.870792);" role="presentation">creadora</span> <span dir="ltr" style="left: calc(var(--scale-factor)*135.12px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.857271);" role="presentation">de</span> <span dir="ltr" style="left: calc(var(--scale-factor)*155.38px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.897484);" role="presentation">riqueza</span><span dir="ltr" style="left: calc(var(--scale-factor)*190.73px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">.</span> <span dir="ltr" style="left: calc(var(--scale-factor)*202.72px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.889);" role="presentation">Esto</span> <span dir="ltr" style="left: calc(var(--scale-factor)*232.97px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.905021);" role="presentation">exige</span> <span dir="ltr" style="left: calc(var(--scale-factor)*267.75px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.886448);" role="presentation">reconocer</span> <span dir="ltr" style="left: calc(var(--scale-factor)*323.99px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.89955);" role="presentation">no</span> <span dir="ltr" style="left: calc(var(--scale-factor)*344.86px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.90886);" role="presentation">solo</span> <span dir="ltr" style="left: calc(var(--scale-factor)*373.77px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.927623);" role="presentation">la</span> <span dir="ltr" style="left: calc(var(--scale-factor)*391.27px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.946212);" role="presentation">delimitación</span> <span dir="ltr" style="left: calc(var(--scale-factor)*460.12px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.849175);" role="presentation">de</span> <span dir="ltr" style="left: calc(var(--scale-factor)*480.27px); top: calc(var(--scale-factor)*414.33px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.908588);" role="presentation">funciones <span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.918914);" role="presentation">empresariales</span></span><br role="presentation"><span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.918914);" role="presentation"> y e</span><span dir="ltr" style="left: calc(var(--scale-factor)*172.10px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.905699);" role="presentation">statales, sino</span> <span dir="ltr" style="left: calc(var(--scale-factor)*240.53px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.905904);" role="presentation">también</span> <span dir="ltr" style="left: calc(var(--scale-factor)*284.09px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.936047);" role="presentation">la gobernabilidad</span><span dir="ltr" style="left: calc(var(--scale-factor)*369.67px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">,</span> <span dir="ltr" style="left: calc(var(--scale-factor)*377.59px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.930193);" role="presentation">la</span> <span dir="ltr" style="left: calc(var(--scale-factor)*391.15px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.893649);" role="presentation">autonomía</span> <span dir="ltr" style="left: calc(var(--scale-factor)*446.86px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.960523);" role="presentation">empresarial y l</span><span dir="ltr" style="left: calc(var(--scale-factor)*521.98px); top: calc(var(--scale-factor)*434.97px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">a</span><span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*455.73px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.923947);" role="presentation">aplicación de</span> <span dir="ltr" style="left: calc(var(--scale-factor)*153.98px); top: calc(var(--scale-factor)*455.73px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.862038);" role="presentation">procesos</span> <span dir="ltr" style="left: calc(var(--scale-factor)*200.21px); top: calc(var(--scale-factor)*455.73px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.89951);" role="presentation">concursales para la</span> <span dir="ltr" style="left: calc(var(--scale-factor)*298.01px); top: calc(var(--scale-factor)*455.73px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.9522);" role="presentation">fusión, escisión y liquidación</span> <span dir="ltr" style="left: calc(var(--scale-factor)*446.50px); top: calc(var(--scale-factor)*455.73px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.8803);" role="presentation">de las empresas</span><span dir="ltr" style="left: calc(var(--scale-factor)*524.02px); top: calc(var(--scale-factor)*455.73px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">.</span><br role="presentation"><span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*476.37px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(1.00158);" role="presentation">Todo ello</span><span dir="ltr" style="left: calc(var(--scale-factor)*133.22px); top: calc(var(--scale-factor)*476.37px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">,</span> <span dir="ltr" style="left: calc(var(--scale-factor)*141.02px); top: calc(var(--scale-factor)*476.37px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.939757);" role="presentation">junto con otros aspectos que se relacionan en el</span> <span dir="ltr" style="left: calc(var(--scale-factor)*387.91px); top: calc(var(--scale-factor)*476.37px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.853985);" role="presentation">presente</span> <span dir="ltr" style="left: calc(var(--scale-factor)*432.58px); top: calc(var(--scale-factor)*476.37px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.932486);" role="presentation">artículo</span><span dir="ltr" style="left: calc(var(--scale-factor)*469.30px); top: calc(var(--scale-factor)*476.37px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">,</span> <span dir="ltr" style="left: calc(var(--scale-factor)*477.10px); top: calc(var(--scale-factor)*476.37px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.881369);" role="presentation">debe esta </span><span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.893485);" role="presentation">con</span><span dir="ltr" style="left: calc(var(--scale-factor)*102.38px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.914043);" role="presentation">tenido en</span> <span dir="ltr" style="left: calc(var(--scale-factor)*151.34px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.865967);" role="presentation">una</span> <span dir="ltr" style="left: calc(var(--scale-factor)*172.46px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">l</span><span dir="ltr" style="left: calc(var(--scale-factor)*175.82px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.904294);" role="presentation">ey de</span> <span dir="ltr" style="left: calc(var(--scale-factor)*206.33px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">e</span><span dir="ltr" style="left: calc(var(--scale-factor)*211.61px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.864684);" role="presentation">mpresa<span dir="ltr" style="left: calc(var(--scale-factor)*250.13px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation"> e</span><span dir="ltr" style="left: calc(var(--scale-factor)*255.41px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.882316);" role="presentation">statal</span></span> <span dir="ltr" style="left: calc(var(--scale-factor)*255.41px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.882316);" role="presentation"><span dir="ltr" style="left: calc(var(--scale-factor)*284.57px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">s</span><span dir="ltr" style="left: calc(var(--scale-factor)*289.25px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.920051);" role="presentation">ocialista.</span></span> <span dir="ltr" style="left: calc(var(--scale-factor)*284.57px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">s</span><span dir="ltr" style="left: calc(var(--scale-factor)*289.25px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.920051);" role="presentation">ocialista.</span> <span dir="ltr" style="left: calc(var(--scale-factor)*336.07px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.82045);" role="presentation">Se</span> <span dir="ltr" style="left: calc(var(--scale-factor)*351.91px); top: calc(var(--scale-factor)*497.13px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.914593);" role="presentation">requiere un conjunto de medidas de </span><span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.873281);" role="presentation">carácter</span> <span dir="ltr" style="left: calc(var(--scale-factor)*130.32px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.886435);" role="presentation">urgente,</span> <span dir="ltr" style="left: calc(var(--scale-factor)*176.78px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.865967);" role="presentation">que</span> <span dir="ltr" style="left: calc(var(--scale-factor)*201.49px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.798421);" role="presentation">se</span> <span dir="ltr" style="left: calc(var(--scale-factor)*218.98px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.89955);" role="presentation">un</span><span dir="ltr" style="left: calc(var(--scale-factor)*231.05px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">a</span><span dir="ltr" style="left: calc(var(--scale-factor)*236.33px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif;" role="presentation">n</span> <span dir="ltr" style="left: calc(var(--scale-factor)*249.76px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.922484);" role="presentation">al</span> <span dir="ltr" style="left: calc(var(--scale-factor)*265.83px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.918924);" role="presentation">impacto</span> <span dir="ltr" style="left: calc(var(--scale-factor)*311.88px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.849175);" role="presentation">de</span> <span dir="ltr" style="left: calc(var(--scale-factor)*330.70px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.927623);" role="presentation">la</span> <span dir="ltr" style="left: calc(var(--scale-factor)*346.77px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.902952);" role="presentation">devaluación</span> <span dir="ltr" style="left: calc(var(--scale-factor)*412.03px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.849175);" role="presentation">de</span> <span dir="ltr" style="left: calc(var(--scale-factor)*430.74px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.927623);" role="presentation">la</span> <span dir="ltr" style="left: calc(var(--scale-factor)*446.92px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.823114);" role="presentation">tasa</span> <span dir="ltr" style="left: calc(var(--scale-factor)*472.95px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.849175);" role="presentation">de</span> <span dir="ltr" style="left: calc(var(--scale-factor)*491.65px); top: calc(var(--scale-factor)*517.77px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.911789);" role="presentation">cambio </span><span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.891912);" role="presentation">empresarial,</span> <span dir="ltr" style="left: calc(var(--scale-factor)*153.24px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.893485);" role="presentation">con</span> <span dir="ltr" style="left: calc(var(--scale-factor)*179.75px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.922484);" role="presentation">el</span> <span dir="ltr" style="left: calc(var(--scale-factor)*197.62px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(1.05225);" role="presentation">fin</span> <span dir="ltr" style="left: calc(var(--scale-factor)*220.16px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.849175);" role="presentation">de</span> <span dir="ltr" style="left: calc(var(--scale-factor)*240.77px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.90458);" role="presentation">garanti</span><span dir="ltr" style="left: calc(var(--scale-factor)*274.01px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.879664);" role="presentation">zar</span> <span dir="ltr" style="left: calc(var(--scale-factor)*297.87px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.8691);" role="presentation">las</span> <span dir="ltr" style="left: calc(var(--scale-factor)*320.41px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.87461);" role="presentation">premisas</span> <span dir="ltr" style="left: calc(var(--scale-factor)*372.23px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.84757);" role="presentation">necesarias</span> <span dir="ltr" style="left: calc(var(--scale-factor)*430.65px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.861141);" role="presentation">para</span> <span dir="ltr" style="left: calc(var(--scale-factor)*460.50px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.89955);" role="presentation">un</span> <span dir="ltr" style="left: calc(var(--scale-factor)*481.73px); top: calc(var(--scale-factor)*538.53px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.85633);" role="presentation">adecuado </span><span dir="ltr" style="left: calc(var(--scale-factor)*85.10px); top: calc(var(--scale-factor)*559.20px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.940641);" role="presentation">funcionami</span><span dir="ltr" style="left: calc(var(--scale-factor)*139.70px); top: calc(var(--scale-factor)*559.20px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.88329);" role="presentation">ento</span> <span dir="ltr" style="left: calc(var(--scale-factor)*163.34px); top: calc(var(--scale-factor)*559.20px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.888871);" role="presentation">del sistema empresarial</span> <span dir="ltr" style="left: calc(var(--scale-factor)*279.05px); top: calc(var(--scale-factor)*559.20px); font-size: calc(var(--scale-factor)*12.00px); font-family: sans-serif; transform: scaleX(0.880038);" role="presentation">cubano.</span></span></p>}, number={2}, journal={Economía y Desarrollo}, author={del Castillo Sánchez, Luis}, year={2021}, month={feb.} }