Despite decades of impressive economic growth, tax revenues in the Dominican Republic (DR) remain well below the regional average. The DR’s tax base is extremely narrow, with extensive exemptions, deductions, zero-ratings, and allowances across all major tax categories. Tax expenditures amounted to an estimated 4.8 percent of gross domestic product (GDP) in 2020, of which value-added tax (VAT) exemptions alone accounted for 2.5 percentage points...
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详细
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2021/01/01
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政策建议报告
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160636
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1
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1
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2021/06/18
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Disclosed
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Dominican Republic - Tax System Review