{"id":20552,"date":"2016-01-01T00:00:00","date_gmt":"2016-01-01T00:00:00","guid":{"rendered":"https:\/\/crees.org.do\/reforma-fiscal-exenciones-y-ampliacion-de-la-base-imponible\/"},"modified":"2016-01-01T00:00:00","modified_gmt":"2016-01-01T00:00:00","slug":"reforma-fiscal-exenciones-y-ampliacion-de-la-base-imponible","status":"publish","type":"post","link":"https:\/\/crees.org.do\/?p=20552","title":{"rendered":"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible"},"content":{"rendered":"

Autor: Jaime Senior Fern\u00e1ndez<\/span><\/span><\/strong><\/p>\n

Fecha: 5 de septiembre, 2016<\/span><\/span><\/p>\n

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

 <\/p>\n

En su discurso pronunciado en ocasi\u00f3n del almuerzo mensual de la C\u00e1mara Americana de Comercio, el director General de Impuestos Internos, Mag\u00edn D\u00edaz, abord\u00f3 el tema de la potencial reforma fiscal en Rep\u00fablica Dominicana.<\/span><\/span><\/p>\n

En este sentido, los pronunciamientos de D\u00edaz revisten particular inter\u00e9s para la comunidad empresarial en Rep\u00fablica Dominicana, ya que sirven para planificar sus inversiones para los a\u00f1os venideros.<\/span><\/span><\/p>\n

En primer t\u00e9rmino, D\u00edaz hizo \u00e9nfasis en el hecho de que, a su criterio, la normativa tributaria dominicana establece demasiadas exenciones que benefician a los contribuyentes de manera indebida. Se\u00f1al\u00f3 a sectores como las zonas francas y el hotelero como ejemplos de las exenciones que se aplican de manera amplia en el pa\u00eds.<\/span><\/span><\/p>\n

Sin embargo, es importante se\u00f1alar que las exenciones tributarias que han sido plasmadas en la ley son distorsiones expresamente creadas por el legislador con un fin en mente. Por ejemplo, las zonas francas crean buenos empleos en el pa\u00eds y son el motor de las exportaciones.<\/span><\/span><\/p>\n

Igualmente, la industria hotelera ha sido un sector de alto crecimiento en los \u00faltimos a\u00f1os, y constituye una importante parte de nuestra “marca pa\u00eds”.<\/span><\/span><\/p>\n

Asimismo, los beneficios concedidos a los productores de energ\u00eda renovable son importantes, pues incentivan a una alternativa de energ\u00eda m\u00e1s limpia y que no afecta la balanza de pagos internacionales del pa\u00eds. En fin, estas exenciones son creadas para lograr objetivos del pa\u00eds, no para beneficiar a sectores particulares.<\/span><\/span><\/p>\n

Por igual, al momento de las preguntas, se le plante\u00f3 al se\u00f1or D\u00edaz la posibilidad de ampliar la base imponible y reducir las tasas aplicables. En ese momento, el funcionario no tom\u00f3 una posici\u00f3n al respecto, ya que entiende que esa decisi\u00f3n es una atribuci\u00f3n del legislador. Sin embargo, s\u00ed coment\u00f3 que claramente ser\u00eda m\u00e1s sencillo, como administrador, gestionar el cobro de un impuesto de amplia aplicaci\u00f3n.<\/span><\/span><\/p>\n

Precisamente, la reforma tributaria del 1992, que fue la m\u00e1s exitosa en la historia del pa\u00eds y todav\u00eda al d\u00eda de hoy, parti\u00f3 de la premisa de que ampliar la base imponible y reducir las tasas es la mejor forma de incentivar a los ciudadanos a cumplir cabalmente con sus obligaciones tributarias. Por eso sigue siendo el modelo a seguir ante cualquier proyecto de reforma tributaria.<\/span><\/span><\/p>\n

En materia fiscal no se deben tomar decisiones apresuradas ni sin el debido consenso, ya que se afecta el clima de negocios y la planificaci\u00f3n empresarial. Esperamos que cualquier proyecto de reforma sea consensuado con los sectores afectados antes de que sea depositado ante el Congreso Nacional.<\/span><\/span><\/p>\n

<\/div>\n

<\/path><\/svg><\/i> Vistas Totales 280 , Vistas Hoy 3 <\/p>\n

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

Autor: Jaime Senior Fern\u00e1ndezFecha: 5 de septiembre, 2016Extra\u00eddo de eldinero.com.do En su discurso pronunciado en ocasi\u00f3n del almuerzo mensual de la C\u00e1mara Americana de Comercio, el director General de Impuestos Internos, Mag\u00edn D\u00edaz, abord\u00f3 el tema de la potencial reforma fiscal en Rep\u00fablica Dominicana.<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> Vistas Totales 280 , Vistas Hoy 3 <\/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-20552","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"\nReforma fiscal: exenciones y ampliaci\u00f3n de la base imponible | 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=20552\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible | CREES\" \/>\n<meta property=\"og:description\" content=\"Autor: Jaime Senior Fern\u00e1ndezFecha: 5 de septiembre, 2016Extra\u00eddo de eldinero.com.do En su discurso pronunciado en ocasi\u00f3n del almuerzo mensual de la C\u00e1mara Americana de Comercio, el director General de Impuestos Internos, Mag\u00edn D\u00edaz, abord\u00f3 el tema de la potencial reforma fiscal en Rep\u00fablica Dominicana.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/crees.org.do\/?p=20552\" \/>\n<meta property=\"og:site_name\" content=\"CREES\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CREESRD\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-01T00:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"244\" \/>\n\t<meta property=\"og:image:height\" content=\"71\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Crees\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@CREESRD\" \/>\n<meta name=\"twitter:site\" content=\"@CREESRD\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Crees\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/crees.org.do\/?p=20552#article\",\"isPartOf\":{\"@id\":\"https:\/\/crees.org.do\/?p=20552\"},\"author\":{\"name\":\"Crees\",\"@id\":\"https:\/\/crees.org.do\/#\/schema\/person\/e7f97cd94d7bf9cd0e0ce30acb7d56b8\"},\"headline\":\"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible\",\"datePublished\":\"2016-01-01T00:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/crees.org.do\/?p=20552\"},\"wordCount\":476,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/crees.org.do\/#organization\"},\"articleSection\":[\"Blog\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/crees.org.do\/?p=20552\",\"url\":\"https:\/\/crees.org.do\/?p=20552\",\"name\":\"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible | CREES\",\"isPartOf\":{\"@id\":\"https:\/\/crees.org.do\/#website\"},\"datePublished\":\"2016-01-01T00:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/crees.org.do\/?p=20552#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/crees.org.do\/?p=20552\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/crees.org.do\/?p=20552#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/crees.org.do\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/crees.org.do\/#website\",\"url\":\"https:\/\/crees.org.do\/\",\"name\":\"CREES\",\"description\":\"Centro Regional de Estrategias Econ\u00f3micas Sostenibles\",\"publisher\":{\"@id\":\"https:\/\/crees.org.do\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/crees.org.do\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/crees.org.do\/#organization\",\"name\":\"CREES | Centro Regional de Estrategias Econ\u00f3micas Sostenibles\",\"url\":\"https:\/\/crees.org.do\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/crees.org.do\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg\",\"contentUrl\":\"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg\",\"width\":244,\"height\":71,\"caption\":\"CREES | Centro Regional de Estrategias Econ\u00f3micas Sostenibles\"},\"image\":{\"@id\":\"https:\/\/crees.org.do\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/CREESRD\/\",\"https:\/\/x.com\/CREESRD\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/crees.org.do\/#\/schema\/person\/e7f97cd94d7bf9cd0e0ce30acb7d56b8\",\"name\":\"Crees\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/crees.org.do\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/390ac8f0be5d9aa046152553e2dd7011b59a512d89c150f5e5f28bb8d9a0b165?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/390ac8f0be5d9aa046152553e2dd7011b59a512d89c150f5e5f28bb8d9a0b165?s=96&d=mm&r=g\",\"caption\":\"Crees\"},\"url\":\"https:\/\/crees.org.do\/?author=2\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible | CREES","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/crees.org.do\/?p=20552","og_locale":"es_ES","og_type":"article","og_title":"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible | CREES","og_description":"Autor: Jaime Senior Fern\u00e1ndezFecha: 5 de septiembre, 2016Extra\u00eddo de eldinero.com.do En su discurso pronunciado en ocasi\u00f3n del almuerzo mensual de la C\u00e1mara Americana de Comercio, el director General de Impuestos Internos, Mag\u00edn D\u00edaz, abord\u00f3 el tema de la potencial reforma fiscal en Rep\u00fablica Dominicana.","og_url":"https:\/\/crees.org.do\/?p=20552","og_site_name":"CREES","article_publisher":"https:\/\/www.facebook.com\/CREESRD\/","article_published_time":"2016-01-01T00:00:00+00:00","og_image":[{"width":244,"height":71,"url":"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg","type":"image\/jpeg"}],"author":"Crees","twitter_card":"summary_large_image","twitter_creator":"@CREESRD","twitter_site":"@CREESRD","twitter_misc":{"Escrito por":"Crees","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/crees.org.do\/?p=20552#article","isPartOf":{"@id":"https:\/\/crees.org.do\/?p=20552"},"author":{"name":"Crees","@id":"https:\/\/crees.org.do\/#\/schema\/person\/e7f97cd94d7bf9cd0e0ce30acb7d56b8"},"headline":"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible","datePublished":"2016-01-01T00:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/crees.org.do\/?p=20552"},"wordCount":476,"commentCount":0,"publisher":{"@id":"https:\/\/crees.org.do\/#organization"},"articleSection":["Blog"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/crees.org.do\/?p=20552","url":"https:\/\/crees.org.do\/?p=20552","name":"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible | CREES","isPartOf":{"@id":"https:\/\/crees.org.do\/#website"},"datePublished":"2016-01-01T00:00:00+00:00","breadcrumb":{"@id":"https:\/\/crees.org.do\/?p=20552#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/crees.org.do\/?p=20552"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/crees.org.do\/?p=20552#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/crees.org.do\/"},{"@type":"ListItem","position":2,"name":"Reforma fiscal: exenciones y ampliaci\u00f3n de la base imponible"}]},{"@type":"WebSite","@id":"https:\/\/crees.org.do\/#website","url":"https:\/\/crees.org.do\/","name":"CREES","description":"Centro Regional de Estrategias Econ\u00f3micas Sostenibles","publisher":{"@id":"https:\/\/crees.org.do\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/crees.org.do\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/crees.org.do\/#organization","name":"CREES | Centro Regional de Estrategias Econ\u00f3micas Sostenibles","url":"https:\/\/crees.org.do\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/crees.org.do\/#\/schema\/logo\/image\/","url":"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg","contentUrl":"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg","width":244,"height":71,"caption":"CREES | Centro Regional de Estrategias Econ\u00f3micas Sostenibles"},"image":{"@id":"https:\/\/crees.org.do\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CREESRD\/","https:\/\/x.com\/CREESRD"]},{"@type":"Person","@id":"https:\/\/crees.org.do\/#\/schema\/person\/e7f97cd94d7bf9cd0e0ce30acb7d56b8","name":"Crees","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/crees.org.do\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/390ac8f0be5d9aa046152553e2dd7011b59a512d89c150f5e5f28bb8d9a0b165?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/390ac8f0be5d9aa046152553e2dd7011b59a512d89c150f5e5f28bb8d9a0b165?s=96&d=mm&r=g","caption":"Crees"},"url":"https:\/\/crees.org.do\/?author=2"}]}},"_links":{"self":[{"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/posts\/20552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/crees.org.do\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20552"}],"version-history":[{"count":0,"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/posts\/20552\/revisions"}],"wp:attachment":[{"href":"https:\/\/crees.org.do\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/crees.org.do\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/crees.org.do\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}