Costo de cumplimiento tributario en pequeñas y medianas empresas en la República Dominicana
Date
Authors
Subject
costo cumplimiento tributario
eficiencia tributaria
reforma tributaria
impuestos
evasión impositiva
tax compliance cost
tax efficiency
tax reform
taxes
tax evasion
eficiencia tributaria
reforma tributaria
impuestos
evasión impositiva
tax compliance cost
tax efficiency
tax reform
taxes
tax evasion
Language:
Journal Title
Journal ISSN
Volume Title
Publisher
Instituto Tecnológico de Santo Domingo (INTEC)
Este estudio evalúa el costo de cumplimiento tributario en pequeñas y medianas empresas (PyMEs) en la República Dominicana. Mediante una encuesta a 255 empresas, levantada entre el 9 y 20 de diciembre de 2018, se revela una estructura de costo regresiva, con un impacto desproporcionado en las entidades más pequeñas. Los costos varían significativamente según el tamaño y las ventas de la empresa, ascendiendo mensualmente a DOP 12,229 (aproximadamente unos USD 247) para empresas de 1 a 5 empleados, DOP 29,783 (USD 602) para empresas de 6 a 20 empleados, y DOP 29,820 (USD 804) para empresas de 20 a 50 empleados. Particularmente, en empresas con ventas menores a DOP 500,000 (USD 10,107) mensuales, el costo de cumplimiento supera el 2.5% de las ventas totales, afectando su competitividad y sostenibilidad.
This study assesses the tax compliance costs for small and medium-sized establishments (SMEs) in the Dominican Republic. Based on a survey of 255 companies conducted between December 9 and 20, 2018, it reveals a regressive cost structure that disproportionately impacts smaller entities. Compliance costs vary significantly based on the size and sales of the firm, amounting to DOP 12,229 (approximately USD 247) per month for firms with 1 to 5 employees, DOP 29,783 (USD 602) for firms with 6 to 20 employees, and DOP 29,820 (USD 804) for firms with 20 to 50 employees. Specifically, for companies with monthly sales below DOP 500,000 (USD 10,107), compliance costs exceed 2.5% of total sales, affecting their competitiveness and sustainability.
This study assesses the tax compliance costs for small and medium-sized establishments (SMEs) in the Dominican Republic. Based on a survey of 255 companies conducted between December 9 and 20, 2018, it reveals a regressive cost structure that disproportionately impacts smaller entities. Compliance costs vary significantly based on the size and sales of the firm, amounting to DOP 12,229 (approximately USD 247) per month for firms with 1 to 5 employees, DOP 29,783 (USD 602) for firms with 6 to 20 employees, and DOP 29,820 (USD 804) for firms with 20 to 50 employees. Specifically, for companies with monthly sales below DOP 500,000 (USD 10,107), compliance costs exceed 2.5% of total sales, affecting their competitiveness and sustainability.
Description
Type
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículos evaluados por pares
info:eu-repo/semantics/publishedVersion
Artículos evaluados por pares
Source
Science and Society; Vol. 50 No. 1 (2025): Science and Society; 101-128
Ciencia y Sociedad; Vol. 50 Núm. 1 (2025): Ciencia y Sociedad; 101-128
2613-8751
0378-7680
10.22206/cys.2025.v50i1
Ciencia y Sociedad; Vol. 50 Núm. 1 (2025): Ciencia y Sociedad; 101-128
2613-8751
0378-7680
10.22206/cys.2025.v50i1