{"id":20520,"date":"2016-01-01T00:00:00","date_gmt":"2016-01-01T00:00:00","guid":{"rendered":"https:\/\/crees.org.do\/distorsiones-cobro-de-itbis-requiere-de-tasas-mas-bajas\/"},"modified":"2016-01-01T00:00:00","modified_gmt":"2016-01-01T00:00:00","slug":"distorsiones-cobro-de-itbis-requiere-de-tasas-mas-bajas","status":"publish","type":"post","link":"https:\/\/crees.org.do\/?p=20520","title":{"rendered":"Distorsiones cobro de ITBIS requiere de tasas m\u00e1s bajas"},"content":{"rendered":"

Autor: HOY<\/span><\/span><\/p>\n

Fecha: 14\/06\/16<\/span><\/span><\/p>\n

Extra\u00eddo de hoy.com.do <\/a><\/span><\/span><\/p>\n

El economista Miguel Collado Di Franco, del Centro Regional de Estrategias Econ\u00f3micas Sostenibles (CREES), propone corregir la distorsi\u00f3n que dice hay en el cobro del Impuesto a las Tranferencias de Bienes Industrializados (ITBIS) con la generalizaci\u00f3n de la base del impuesto para los bienes, pero a una tasa m\u00e1s baja.<\/span><\/span><\/p>\n

“Ampliar las bases con tasas diferenciadas no es la soluci\u00f3n definitiva. En estas circunstancias se altera la relaci\u00f3n de los precios de los distintos bienes finales, puesto que los precios pasan a estar determinados por un impuesto y no por los elementos que establecen los precios en condiciones normales” , afirma.Y agrega que con<\/span><\/span><\/p>\n

esquemas de este tipo se mantiene el incentivo a declarar mayores ventas de los bienes que son gravados a la tasa menor.<\/span><\/span><\/p>\n

En un trabajo que publica en la p\u00e1gina web de la CREES, Collado Di Franco explica que comparado con los IVA o ITBIS de los dem\u00e1s pa\u00edses de la regi\u00f3n, la tasa m\u00e1xima de 18% del ITBIS local es muy alta. Tal y como se aprecia en el gr\u00e1fico, Rep\u00fablica Dominicana est\u00e1 entre los cuatro pa\u00edses de la regi\u00f3n con la mayor tasa de IVA. Solo Uruguay, Argentina y Chile tienen tasas m\u00e1s altas que la tasa m\u00e1xima aplicada en el pa\u00eds.<\/span><\/span><\/p>\n

As\u00ed mismo, se\u00f1ala que la tasa diferenciada que empez\u00f3 a aplicarse en 2013 a 8%, y que actualmente es de 16%, es la sexta m\u00e1s alta del continente. “Es decir, las dos tasas de ITBIS aplicadas en el pa\u00eds se encuentran entre las seis tasas m\u00e1s altas de este impuesto en Am\u00e9rica Latina”, agrega.<\/span><\/span><\/p>\n

Advierte que al mantener el esquema de tasas altas diferenciadas y una base exenta amplia, se crea una distorsi\u00f3n importante. Bajo esta realidad, surge un incentivo a la declaraci\u00f3n de mayores ventas de los bienes exentos.<\/span><\/span><\/p>\n

Sostiene que a partir de la reducci\u00f3n de la base de bienes exentos con la Ley 253-12, el porcentaje de operaciones gravadas del ITBIS ha ido en aumento. Con esa medida fue revertida una tendencia que ten\u00eda varios a\u00f1os: la reducci\u00f3n de operaciones gravadas en relaci\u00f3n con las operaciones exentas. Sin embargo, a\u00fan no ha sido posible alcanzar el nivel de 2007.
El ITBIS es un IVA, y funciona como tal. En ese sentido, una correcci\u00f3n de los efectos de este impuesto debe iniciar por cambiar su nombre a aquel que le corresponde.<\/span><\/span><\/p>\n

<\/div>\n

<\/path><\/svg><\/i> Vistas Totales 340 , Vistas Hoy 1 <\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Autor: HOYFecha: 14\/06\/16Extra\u00eddo de hoy.com.do El economista Miguel Collado Di Franco, del Centro Regional de Estrategias Econ\u00f3micas Sostenibles (CREES), propone corregir la distorsi\u00f3n que dice hay en el cobro del Impuesto a las Tranferencias de Bienes Industrializados (ITBIS) con la generalizaci\u00f3n de la base del impuesto para los bienes, pero a una tasa m\u00e1s baja.<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> Vistas Totales 340 , Vistas Hoy 1 <\/p>\n

<\/div>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20520","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"\nDistorsiones cobro de ITBIS requiere de tasas m\u00e1s bajas | CREES<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crees.org.do\/?p=20520\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Distorsiones cobro de ITBIS requiere de tasas m\u00e1s bajas | CREES\" \/>\n<meta property=\"og:description\" content=\"Autor: HOYFecha: 14\/06\/16Extra\u00eddo de hoy.com.do El economista Miguel Collado Di Franco, del Centro Regional de Estrategias 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