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This research is based on a theoretical, historical and comparative study of the need to constitutionally enshrine municipal financial autonomy in Cuba as a function of the scope of greater local development. For this purpose, the historical, theoretical and comparative assumptions regarding the constitutional regulation of the principle of municipal financial autonomy and its link with local development are systematized. As one of the results, guidelines are proposed for the constitutional recognition of municipal financial autonomy in Cuba in pursuit of greater local development.