Dominican Republic: Technical Assistance Report-Revenue Administration Gap Analysis Program (RA-GAP)–Gap in the Tax on Transfers of Industrialized Commodities and Services (ITBIS)
Dominican Republic: Technical Assistance Report-Revenue Administration Gap Analysis Program (RA-GAP)–Gap in the Tax on Transfers of Industrialized
Commodities and Services (ITBIS)
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Volume/Issue:
Volume 2025
Issue 095
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Economics- Macroeconomics , Public Finance , Taxation - General , Service , Compliance gap , ITBIS , RA-GAP , revenue mobilization , compliance risk management , Imf publication , Imf's Fiscal Affairs Department , ITBIS revenue , DGII staff , Policy gap , Tax gap , Revenue Administration Gap Analysis Program (RA-GAP) , Tax efficiency , Value-added tax , Global , Caribbean
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Summary
This report applies the IMF’s RA-GAP methodology to estimate the ITBIS gap in the Dominican Republic between 2018 and 2023. Official ITBIS revenue increased from 4.6% to 5.0% of GDP, and the compliance gap ranged from 36.5% to 41.6% of potential during the period. The sectors with the greatest potential for additional revenue mobilization due to compliance gaps were construction-commerce, hospitality-restaurants, and professional services. It is recommended to strengthen the integration of these estimates into risk management and the operations of the tax administration.
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