Dominican Republic: Technical Assistance Report-Revenue Administration Gap Analysis Program (RA-GAP)–Gap in the Tax on Transfers of Industrialized Commodities and Services (ITBIS)

November 19, 2025

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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.

Subject: Revenue administration, Revenue Administration Gap Analysis Program (RA-GAP), Revenue performance assessment, Tax efficiency, Tax gap, Taxes, Value added tax

Keywords: Caribbean, Compliance gap, compliance risk management., DGII staff, Global, Imf publication, Imf's Fiscal Affairs Department, ITBIS, ITBIS revenue, Policy gap, RA-GAP, Revenue Administration Gap Analysis Program (RA-GAP), revenue mobilization, Tax efficiency, Tax gap, Value-added tax

Pages:
41
Volume:
2025
DOI:
https://doi.org/10.5089/9798229028974.019
Issue:
095
Series:
Technical Assistance Report No. 2025/095
Stock No:
TAREA2025095
ISBN:
9798229028974
ISSN:
3005-4575

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Technical Assistance Reports