Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic

Glenn Jenkins (jenkins@econ.queensu.ca), Chun-Yan Kuo and Andrey Klevchuk
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Chun-Yan Kuo: Queen's University, Kingston, On, Canada
Andrey Klevchuk: Cambridge Resources International, USA

No 2007-01, Development Discussion Papers from JDI Executive Programs

Abstract: In preparing this paper, the indirect tax systems in the Dominican Republic are examined both in terms of tax policy and also their revenue importance. These taxes include the taxation of import, value added (ITBIS), selected excise taxes, exit and entry taxes (tourism taxes), and the taxation of casinos and games of chance. The focus are both on the short-term revenue requirements of the government as well as on the tax reform measures that are needed in order to meet the longer term revenue requirements of the public sector. These reforms are taking place in an environment where tariff and institutional barriers to international trade are being reduced.

Keywords: taxation; income tax; excise taxes; value added tax; taxation of international trade; trade liberalization; economic integration (search for similar items in EconPapers)
JEL-codes: H20 H24 (search for similar items in EconPapers)
Pages: 120 pages
Date: 2007-02
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