{"id":28606,"date":"2025-08-13T16:45:56","date_gmt":"2025-08-13T16:45:56","guid":{"rendered":"https:\/\/crees.org.do\/?p=28606"},"modified":"2025-08-13T16:45:56","modified_gmt":"2025-08-13T16:45:56","slug":"las-altas-tasas-del-itbis-limitan-su-potencial-recaudatorio","status":"publish","type":"post","link":"https:\/\/crees.org.do\/?p=28606","title":{"rendered":"Las altas tasas del ITBIS limitan su potencial recaudatorio"},"content":{"rendered":"

\"\"<\/h2>\n

Las altas tasas del ITBIS limitan su potencial recaudatorio<\/strong><\/h2>\n

El informe Estad\u00edsticas Tributarias 2025 de la Comisi\u00f3n Econ\u00f3mica para Am\u00e9rica Latina y el Caribe (CEPAL) muestra que el ratio de recaudaci\u00f3n del IVA, o ITBIS, de Rep\u00fablica Dominicana es 0.39. El m\u00e1s bajo entre los pa\u00edses de Centroam\u00e9rica; y uno de los cuatro m\u00e1s bajos entre los 24 pa\u00edses analizados.\u00a0 \u00bfQu\u00e9 calcula este ratio? Mide cu\u00e1nto recaud\u00f3 el ITBIS contra lo que debi\u00f3 haber recaudado si se hubiera aplicado a la totalidad de la base imponible; es decir, a todos los bienes y servicios consumidos en la econom\u00eda.<\/p>\n

Como se puede notar en la tabla, y en otro gr\u00e1fico en la p\u00e1gina de hoy, la Rep\u00fablica Dominicana es el pa\u00eds con la mayor tasa de IVA entre los pa\u00edses Centroamericanos, con una tasa del 18%. Mayor tasa, pero menor eficiencia recaudatoria.<\/p>\n

En el pa\u00eds ha primado la contabilidad tributaria, un m\u00e9todo que asume que aumentar las tasas resultar\u00eda en mayores recaudaciones. Esta forma de dise\u00f1ar pol\u00edtica tributaria olvida que las personas reaccionan para evitar los impuestos altos y, al mismo tiempo, incluye muchas exenciones para tratar de justificar la tasa alta.<\/p>\n

La propuesta del CREES siempre se ha basado en la implementaci\u00f3n de una tasa \u00fanica de 10%, con una base m\u00e1s amplia. De manera coincidencial, el reporte de CEPAL indica que Bahamas introdujo el IVA \u201csiguiendo una buena pr\u00e1ctica internacional, al implementar un IVA de base amplia con un tipo general bajo\u201d. La tasa actual en Bahamas es de 10% y es el pa\u00eds con mayor ratio de recaudaciones.<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> Vistas Totales 1,794 , Vistas Hoy 2 <\/p>\n

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

Las altas tasas del ITBIS limitan su potencial recaudatorio El informe Estad\u00edsticas Tributarias 2025 de la Comisi\u00f3n Econ\u00f3mica para Am\u00e9rica Latina y el Caribe (CEPAL) muestra que el ratio de recaudaci\u00f3n del IVA, o ITBIS, de Rep\u00fablica Dominicana es 0.39. El m\u00e1s bajo entre los pa\u00edses de Centroam\u00e9rica; y uno de los cuatro m\u00e1s bajos…<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> Vistas Totales 1,794 , Vistas Hoy 2 <\/p>\n

<\/div>\n","protected":false},"author":2,"featured_media":28607,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-28606","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nLas altas tasas del ITBIS limitan su potencial recaudatorio | 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=28606\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Las altas tasas del ITBIS limitan su potencial recaudatorio | CREES\" \/>\n<meta property=\"og:description\" content=\"Las altas tasas del ITBIS limitan su potencial recaudatorio El informe Estad\u00edsticas Tributarias 2025 de la Comisi\u00f3n Econ\u00f3mica para Am\u00e9rica Latina y el Caribe (CEPAL) muestra que el ratio de recaudaci\u00f3n del IVA, o ITBIS, de Rep\u00fablica Dominicana es 0.39. 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