November 21, 2025
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.
tarea2025095-source-pdf