{"id":13175,"date":"2024-07-25T01:19:00","date_gmt":"2024-07-25T01:19:00","guid":{"rendered":"https:\/\/crees.org.do\/?p=13175"},"modified":"2024-07-29T16:17:29","modified_gmt":"2024-07-29T16:17:29","slug":"propuestas-de-reforma-fiscal-integral","status":"publish","type":"post","link":"https:\/\/crees.org.do\/?p=13175","title":{"rendered":"Propuestas de Reforma Fiscal Integral"},"content":{"rendered":"

El Centro Regional de Estrategias Econ\u00f3micas Sostenibles (CREES) present\u00f3 a la sociedad dominicana, mediante conferencia de prensa, su Anteproyecto de Ley de Reforma Integral al C\u00f3digo Tributario. \u00a0Con esta propuesta se completar\u00edan los requerimientos del Art\u00edculo 36 de la Ley 01-12 de Estrategia Nacional de Desarrollo, sobre el Pacto Fiscal. \u00a0En el a\u00f1o 2013 se hab\u00eda presentado el Anteproyecto de Ley de Responsabilidad y Transparencia Fiscal que CREES elabor\u00f3 junto a la Fundaci\u00f3n Institucionalidad y Justicia (FINJUS). Debajo encontrar\u00e1 los enlaces para descargar los proyectos de ley y las presentaciones.<\/span><\/span><\/p>\n

La Reforma Integral al C\u00f3digo Tributario presentada por CREES fue elaborada en colaboraci\u00f3n con el asesor y consultor tributario Francisco Canahuate Disla. El Lic. Canahuate Disla es un profesional con m\u00e1s de 30 a\u00f1os de experiencia en temas tributarios con unos 8 libros y decenas de art\u00edculos y estudios publicados. En el proceso de formulaci\u00f3n y aprobaci\u00f3n del C\u00f3digo Tributario en 1992, asesor\u00f3 honor\u00edficamente al Secretariado T\u00e9cnico de la Presidencia y a las comisiones congresuales que estudiaron dicha pieza legislativa.<\/span><\/span><\/p>\n

La propuesta de modificaci\u00f3n al C\u00f3digo Tributario que se present\u00f3 busca rescatar el esp\u00edritu del C\u00f3digo Tributario original y tiene como prop\u00f3sito simplificar, transparentar y agrupar en un solo volumen la tributaci\u00f3n interna de la Rep\u00fablica Dominicana. Desde el a\u00f1o 2000, el C\u00f3digo Tributario ha sufrido 10 modificaciones que introdujeron nuevos impuestos, incrementos de tasas o variaciones a determinados tributos. En consecuencia, el sistema tributario est\u00e1 distorsionando las actividades econ\u00f3micas, elevando el costo de cumplir con las leyes impositivas y promoviendo la informalidad, evasi\u00f3n y la elusi\u00f3n fiscal. \u00a0La combinaci\u00f3n de dichos factores afecta considerablemente la creaci\u00f3n de empleos formales, la movilidad socioecon\u00f3mica de los dominicanos, la sana competencia entre los agentes econ\u00f3micos, la competitividad empresarial y las propias recaudaciones fiscales.<\/span><\/span><\/p>\n

La propuesta de reforma integral al C\u00f3digo Tributario tiene como objetivos:<\/span><\/span><\/p>\n

1. Propiciar el incremento de la capacidad productiva del pa\u00eds para generar m\u00e1s y mejores empleos formales. 2. Reducir los incentivos a realizar transacciones al margen de la ley (informalidad), reducir la evasi\u00f3n y la elusi\u00f3n fiscal; y, 3. Incrementar las recaudaciones fiscales por mayor actividad productiva y ampliaci\u00f3n de bases imponibles. \u00a0Mientras este \u00faltimo objetivo fue el fundamento de las modificaciones tributarias realizadas entre 2000 y 2012, las mismas demostraron ser ineficaces en alcanzarlo.<\/span><\/span><\/p>\n

De forma general, el Anteproyecto de Ley de Reforma Integral al C\u00f3digo Tributario consolida en una legislaci\u00f3n todos los asuntos tributarios internos, sin modificar lo relativo al comercio exterior. Adem\u00e1s, la legislaci\u00f3n propuesta adec\u00faa el contenido del C\u00f3digo Tributario a la Constituci\u00f3n de la Rep\u00fablica Dominicana de 2010, a la vez que se actualiza el texto que recoge distintos cambios recientes. Las modificaciones propuestas en este proyecto de ley toman en cuenta los derechos adquiridos en legislaciones y contratos vigentes, por lo que los mismos son respetados.<\/span><\/span><\/p>\n

Con las propuestas de Ley de Responsabilidad y Transparencia Fiscal, y de Reforma Integral al C\u00f3digo Tributario se promueve el desarrollo econ\u00f3mico sostenible y se busca garantizar la sostenibilidad fiscal a largo plazo, tal y como se establece en la Ley de Estrategia Nacional de Desarrollo.<\/span><\/span><\/p>\n

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Descargas:<\/span><\/span><\/strong><\/p>\n

REFORMA INTEGRAL AL C\u00d3DIGO TRIBUTARIO:<\/span><\/span><\/strong><\/h2>\n
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Texto Anteproyecto de Ley de Reforma Integral al C\u00f3digo Tributario<\/a><\/h3>\n
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Comparaci\u00f3n del sistema actual vs propuesta de CREES 2024<\/a><\/h3>\n
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Propuesta de Transformaci\u00f3n Fiscal Integral, Estimaciones de Ingresos Tributarios, 2025-2028<\/a><\/h3>\n
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RESPONSABILIDAD Y TRANSPARENCIA FISCAL:<\/span><\/span><\/strong><\/h2>\n

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Texto Anteproyecto de Ley de Responsabilidad y Transparencia Fiscal<\/a><\/h3>\n
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El Centro Regional de Estrategias Econ\u00f3micas Sostenibles (CREES) present\u00f3 a la sociedad dominicana, mediante conferencia de prensa, su Anteproyecto de Ley de Reforma Integral al C\u00f3digo Tributario. \u00a0Con esta propuesta se completar\u00edan los requerimientos del Art\u00edculo 36 de la Ley 01-12 de Estrategia Nacional de Desarrollo, sobre el Pacto Fiscal. \u00a0En el a\u00f1o 2013 se…<\/p>\n

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