Costo de cumplimiento tributario en pequeñas y medianas empresas en la República Dominicana
Issue | Vol. 50 Núm. 1 (2025): Ciencia y Sociedad |
DOI | |
Publicado | may 23, 2025 |
Estadísticas |
Instituto Tecnológico de Santo Domingo.
Resumen
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.
Allers, Marten. (1995). “Tax Compliance Costs in the Netherlands.” In Tax Compliance Costs: Measurement and Policy, edited by Cedric Sandford. Bath, U.K.: Fiscal Publications.
Alm, J. (1999). Tax compliance and administration. ResearchGate, disponible en https://www.researchgate.net/publication/247699437
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818-860.
Aybar, N., & Cardoza, M. (2014). Economía del comportamiento: cumplimiento tributario en la República Dominicana. Documento de trabajo, Noviembre.
Banco Mundial. (2017). Hacia un Sistema tributario más eficiente. Macrocaribe, GMF09, Practicas Mundiales de Macroeconomía y Gestión Fiscal, Región de América Latina y el Caribe. Disponible en https://www.hacienda.gob.do/wp-content/uploads/2018/10/HaciaUnSistemaTributarioMasEficiente-BancoMundial.pdf
Barbone, L., Bird, R. M. & Vázquez-Caro, J. (2012). The cost of VAT: A review of the literature. Center for Social and Economic Research, Warsaw.
Blumenthal, M. & Slemrod, J. (1992). The Compliance Cost of the U.S. Individual Tax System: A Second Look After Tax Reform. National Tax Journal, 45, 185-202.
Borrego, A. C., Mota Lopes, C., & Santos Ferreira, C. (2013). The role of tax agents in taxpayer’s tax compliance. Book of Proceedings, Tourism and Management Studies International Conference Algarve, 3.
Chunhachatrachai, P., & Pope, J. (2012). Tax compliance cost for policy makers; small and medium enterprise in Thailand. Working Paper.
Coolidge, J. (2012). Findings of tax compliance cost surveys in developing countries. eJournal of Tax Research, 10(2), 250-287.
DGII. (2018). Sistema tributario de la República Dominicana. Dirección General de Impuestos Internos, agosto.
Ebrahimi, P. & Vaillancourt, F. (2011). International comparative study of tax compliance costs and benefits in small businesses: Evidence from Canada. Working Paper, October.
Eichfelder, S., y Hechtner, F. (2018). Tax compliance cost: Cost burden and cost reliability. Public Finance Review, 46(5), 764-792.
Evans, C. (2008). Tax compliance and administrative costs: an overview. In M. Lang, C. Staringer and P. Weninger (eds), Tax compliance cost for companies in an enlarged European community. Wolters Kluwer Law Internacional: London.
Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S., & Vaillancourt, F. (2014). Small business and tax compliance cost: A cross-country study of managerial benefits and tax concessions. eJournal of Tax Research, 12(2), 453-482.
Evans, C., Lignier, P., & Tran-Nam, B. (2016). The tax compliance cost of large corporations: An empirical inquiry and comparative analysis. Canadian Tax Journal, 64(4), 751-93.
Evans, C., Tran-Nam, B., & Jordan, B. (2002). Assessing the Potential Compliance Costs/Benefits of the Tax Value Method. Australian Tax Forum, Vol 17 No 1, pp 33-58 (2002), Available at SSRN: https://ssrn.com/abstract=3785763
Faridy, N., Freudenberg, B., Sarker, T., & Copp, R. (2016). The hidden compliance cost of vat: An exploration of psychological and corruption costs of vat in developing country. eJournal of Tax Research, 14(1), 166-205.
Fauziati, P., & Kassim, A. A. (2015). The effect of business characteristics on tax compliance cost. Management Science Letters, 8, 353-358. https://doi.org/10.5267/j.msl.2018.4.013
Forest, A., & Sheffrin, S. M. (2002). Complexity and compliance: an empirical investigation. National Tax Journal, 55(1), 75-88.
Hansford, A., & Hasseldine, J. (2012). Tax compliance costs for small and medium sized enterprises: The case of the uk. eJournal of Tax Research, 10(2), 288-303.
Harju, J., Matikka, T., & Rauhanen, T. (2019). Compliance cost vs tax incentives: Why do entrepreneurs respond to size-based regulations? Journal of Public Economics, 173, 139-164. https://doi.org/10.1016/j.jpubeco.2019.02.003
Lignier, P., & Evans, C. (2012). The rise and rise of tax compliance cost for the small business sector in Australia. Australian Tax Forum, 27, 615-672.
Little, A. D. (1985). Development of Methodology for Estimating the Taxpayer Paperwork Burden. Final Report to the Department of the Treasury, Internal Revenue Service: Washington D.C. (June 1988).
Lyer, G. S., Reckers, P. M. J., & Sanders, D. L. (2010). Increasing tax compliance in Washington State: A field experiment. National Tax Journal, 63(1), 7-32.
Marcuss, R., Contos, G., Guyton, J., Langetieg, P., Lerman, A., Nelson, S., Schafer, B., & Vigil, M. (2013). Income taxes and compliance costs: How are they related? National Tax Journal, 66(4), 833-854. http://dx.doi.org/10.17310/
Ortiz, M., Cabal, M., & Mena, R. (2014). Micro, Pequeñas y Medianas Empresas en la República Dominicana 2013. Informe elaborado para FondoMicro. Fondo para el Financiamiento de la Microempresa, Inc. http://www.fondomicro.org/serve/listfile_download.aspx?id=883&num=1
Pope, J. (1995). The Compliance Costs of Major Taxes in Australia. In Tax Compliance Costs: Measurement and Policy, edited by Cedric Sandford. Bath, U.K.: Fiscal Publications.
PricewaterhouseCoopers. (2007). What is your company’s total tax contribution? In Business Council of Australia, Tax Nation: Business Taxes and the Federal-State Divide. Melbourne: PwC, April.
PricewaterhouseCoopers. (2009). Total tax contribution: how much do large U.S. companies pay in taxes? Melbourne: PwC, April.
PricewaterhouseCoopers. (2010). Total tax contribution: understanding the economic contribution of business. Melbourne: PwC.
PricewaterhouseCoopers (Zerishi-Hojin). (2012). Total tax contribution 2011. Tokyo: PwC Japan Tax, May.
PricewaterhouseCoopers. (2014). Total tax contribution: surveying the Canadian Council of Chief Executives. Toronto: PwC, April.
PricewaterhouseCoopers. (2017). Doing Business: Una guía para la República Dominicana. Enero 2017.
Sandford, C. & Hasseldine, J. (1992). The Compliance Costs of Business Taxes in New Zealand. Wellington: Victoria University of Wellington, Institute of Policy Studies.
Sapiei, N., & Kasipillai, J. (2014). Evaluation of corporate income tax compliance costs under the malaysian self-assessment system. Australian Tax Forum, 29(1), 3-42.
Sharoja Sapiei, N., & Ismail, K. (2014). Components of tax compliance cost for the Malaysian corporate taxpayers. For the International Symposium on Technology Management and Emerging Technologies. Bandung, Indonesia.
Slemrod, J., & Blumenthal, M. (1996). The Income Tax Compliance Cost of Big Business. Public Finance Quarterly, 24(4), 411-438.
Slemrod, J., & Venkatesh, V. (2002). The income tax compliance cost of large and mid-size businesses. Working Paper No. 914, Ross School of Business, University of Michigan. Disponible http://ssrn.com/abstract=913056
Smulders, S., & Evans, C. (2017). Mitigating VAT compliance cost –a developing country perspective. Australian Tax Forum, 32, 283-316.
Smulders, S., Stiglingh, M., Franzsen, R., & Fletcher, L. (2012). Tax compliance costs for the small business sector in South Africa—establishing a baseline. eJournal of Tax Research, 10(2), 184-226.
Suarez, N. (2010). Impuestos y evasion fiscal en República Dominicana. Centro de Estudios Padre Juan Montalvo S.J.: Santo Domingo. ISBN: 978-9945-8737-4-0.
Susila, B., & Pope, J. (2014). Why the tax compliance costs of large companies in indonesia are low compared to other countries: Empirical evidence. Australian Tax Forum, 29(1), 59-82.
Tran-Nam, B., & Glover, J. (2002). Tax reform in Australia: Impacts of tax compliance costs on small business. Journal of Australian Taxation, 5(3), 338-381.
Tran-Nam, B., Lignier, P. & Evans, C. (2016). The impact of recent tax changes on tax complexity and compliance cost: The tax practitioners’ perspective. Australia Tax Forum, 31, 455-479.
Vaillancourt, F. (1986). The compliance cost of taxes on business and individuals: A review of the evidence. Working Paper. ISSN 0709-9231. Department of economics and C.R.D.E., Université de Montréal.
Vaillancourt, F. (2013). The administrative and compliance cost of the property tax for individuals and business: evidence for Canada for 2007. Working Paper. Presented at the National Tax Association Conference, November 2013.
Vaillancourt, F., & Barrios, M. S. (2011). The tax compliance cost of small and medium business in Canada 2007. Working Paper. Presented at the National Tax Association Conference, November 2011.
Wu, H., & Tran-Nam, B. (2017). Estimating aggregate tax compliance costs: a new approach using a state space model. Australian Tax Forum, 32, 197-224.
Alm, J. (1999). Tax compliance and administration. ResearchGate, disponible en https://www.researchgate.net/publication/247699437
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818-860.
Aybar, N., & Cardoza, M. (2014). Economía del comportamiento: cumplimiento tributario en la República Dominicana. Documento de trabajo, Noviembre.
Banco Mundial. (2017). Hacia un Sistema tributario más eficiente. Macrocaribe, GMF09, Practicas Mundiales de Macroeconomía y Gestión Fiscal, Región de América Latina y el Caribe. Disponible en https://www.hacienda.gob.do/wp-content/uploads/2018/10/HaciaUnSistemaTributarioMasEficiente-BancoMundial.pdf
Barbone, L., Bird, R. M. & Vázquez-Caro, J. (2012). The cost of VAT: A review of the literature. Center for Social and Economic Research, Warsaw.
Blumenthal, M. & Slemrod, J. (1992). The Compliance Cost of the U.S. Individual Tax System: A Second Look After Tax Reform. National Tax Journal, 45, 185-202.
Borrego, A. C., Mota Lopes, C., & Santos Ferreira, C. (2013). The role of tax agents in taxpayer’s tax compliance. Book of Proceedings, Tourism and Management Studies International Conference Algarve, 3.
Chunhachatrachai, P., & Pope, J. (2012). Tax compliance cost for policy makers; small and medium enterprise in Thailand. Working Paper.
Coolidge, J. (2012). Findings of tax compliance cost surveys in developing countries. eJournal of Tax Research, 10(2), 250-287.
DGII. (2018). Sistema tributario de la República Dominicana. Dirección General de Impuestos Internos, agosto.
Ebrahimi, P. & Vaillancourt, F. (2011). International comparative study of tax compliance costs and benefits in small businesses: Evidence from Canada. Working Paper, October.
Eichfelder, S., y Hechtner, F. (2018). Tax compliance cost: Cost burden and cost reliability. Public Finance Review, 46(5), 764-792.
Evans, C. (2008). Tax compliance and administrative costs: an overview. In M. Lang, C. Staringer and P. Weninger (eds), Tax compliance cost for companies in an enlarged European community. Wolters Kluwer Law Internacional: London.
Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S., & Vaillancourt, F. (2014). Small business and tax compliance cost: A cross-country study of managerial benefits and tax concessions. eJournal of Tax Research, 12(2), 453-482.
Evans, C., Lignier, P., & Tran-Nam, B. (2016). The tax compliance cost of large corporations: An empirical inquiry and comparative analysis. Canadian Tax Journal, 64(4), 751-93.
Evans, C., Tran-Nam, B., & Jordan, B. (2002). Assessing the Potential Compliance Costs/Benefits of the Tax Value Method. Australian Tax Forum, Vol 17 No 1, pp 33-58 (2002), Available at SSRN: https://ssrn.com/abstract=3785763
Faridy, N., Freudenberg, B., Sarker, T., & Copp, R. (2016). The hidden compliance cost of vat: An exploration of psychological and corruption costs of vat in developing country. eJournal of Tax Research, 14(1), 166-205.
Fauziati, P., & Kassim, A. A. (2015). The effect of business characteristics on tax compliance cost. Management Science Letters, 8, 353-358. https://doi.org/10.5267/j.msl.2018.4.013
Forest, A., & Sheffrin, S. M. (2002). Complexity and compliance: an empirical investigation. National Tax Journal, 55(1), 75-88.
Hansford, A., & Hasseldine, J. (2012). Tax compliance costs for small and medium sized enterprises: The case of the uk. eJournal of Tax Research, 10(2), 288-303.
Harju, J., Matikka, T., & Rauhanen, T. (2019). Compliance cost vs tax incentives: Why do entrepreneurs respond to size-based regulations? Journal of Public Economics, 173, 139-164. https://doi.org/10.1016/j.jpubeco.2019.02.003
Lignier, P., & Evans, C. (2012). The rise and rise of tax compliance cost for the small business sector in Australia. Australian Tax Forum, 27, 615-672.
Little, A. D. (1985). Development of Methodology for Estimating the Taxpayer Paperwork Burden. Final Report to the Department of the Treasury, Internal Revenue Service: Washington D.C. (June 1988).
Lyer, G. S., Reckers, P. M. J., & Sanders, D. L. (2010). Increasing tax compliance in Washington State: A field experiment. National Tax Journal, 63(1), 7-32.
Marcuss, R., Contos, G., Guyton, J., Langetieg, P., Lerman, A., Nelson, S., Schafer, B., & Vigil, M. (2013). Income taxes and compliance costs: How are they related? National Tax Journal, 66(4), 833-854. http://dx.doi.org/10.17310/
Ortiz, M., Cabal, M., & Mena, R. (2014). Micro, Pequeñas y Medianas Empresas en la República Dominicana 2013. Informe elaborado para FondoMicro. Fondo para el Financiamiento de la Microempresa, Inc. http://www.fondomicro.org/serve/listfile_download.aspx?id=883&num=1
Pope, J. (1995). The Compliance Costs of Major Taxes in Australia. In Tax Compliance Costs: Measurement and Policy, edited by Cedric Sandford. Bath, U.K.: Fiscal Publications.
PricewaterhouseCoopers. (2007). What is your company’s total tax contribution? In Business Council of Australia, Tax Nation: Business Taxes and the Federal-State Divide. Melbourne: PwC, April.
PricewaterhouseCoopers. (2009). Total tax contribution: how much do large U.S. companies pay in taxes? Melbourne: PwC, April.
PricewaterhouseCoopers. (2010). Total tax contribution: understanding the economic contribution of business. Melbourne: PwC.
PricewaterhouseCoopers (Zerishi-Hojin). (2012). Total tax contribution 2011. Tokyo: PwC Japan Tax, May.
PricewaterhouseCoopers. (2014). Total tax contribution: surveying the Canadian Council of Chief Executives. Toronto: PwC, April.
PricewaterhouseCoopers. (2017). Doing Business: Una guía para la República Dominicana. Enero 2017.
Sandford, C. & Hasseldine, J. (1992). The Compliance Costs of Business Taxes in New Zealand. Wellington: Victoria University of Wellington, Institute of Policy Studies.
Sapiei, N., & Kasipillai, J. (2014). Evaluation of corporate income tax compliance costs under the malaysian self-assessment system. Australian Tax Forum, 29(1), 3-42.
Sharoja Sapiei, N., & Ismail, K. (2014). Components of tax compliance cost for the Malaysian corporate taxpayers. For the International Symposium on Technology Management and Emerging Technologies. Bandung, Indonesia.
Slemrod, J., & Blumenthal, M. (1996). The Income Tax Compliance Cost of Big Business. Public Finance Quarterly, 24(4), 411-438.
Slemrod, J., & Venkatesh, V. (2002). The income tax compliance cost of large and mid-size businesses. Working Paper No. 914, Ross School of Business, University of Michigan. Disponible http://ssrn.com/abstract=913056
Smulders, S., & Evans, C. (2017). Mitigating VAT compliance cost –a developing country perspective. Australian Tax Forum, 32, 283-316.
Smulders, S., Stiglingh, M., Franzsen, R., & Fletcher, L. (2012). Tax compliance costs for the small business sector in South Africa—establishing a baseline. eJournal of Tax Research, 10(2), 184-226.
Suarez, N. (2010). Impuestos y evasion fiscal en República Dominicana. Centro de Estudios Padre Juan Montalvo S.J.: Santo Domingo. ISBN: 978-9945-8737-4-0.
Susila, B., & Pope, J. (2014). Why the tax compliance costs of large companies in indonesia are low compared to other countries: Empirical evidence. Australian Tax Forum, 29(1), 59-82.
Tran-Nam, B., & Glover, J. (2002). Tax reform in Australia: Impacts of tax compliance costs on small business. Journal of Australian Taxation, 5(3), 338-381.
Tran-Nam, B., Lignier, P. & Evans, C. (2016). The impact of recent tax changes on tax complexity and compliance cost: The tax practitioners’ perspective. Australia Tax Forum, 31, 455-479.
Vaillancourt, F. (1986). The compliance cost of taxes on business and individuals: A review of the evidence. Working Paper. ISSN 0709-9231. Department of economics and C.R.D.E., Université de Montréal.
Vaillancourt, F. (2013). The administrative and compliance cost of the property tax for individuals and business: evidence for Canada for 2007. Working Paper. Presented at the National Tax Association Conference, November 2013.
Vaillancourt, F., & Barrios, M. S. (2011). The tax compliance cost of small and medium business in Canada 2007. Working Paper. Presented at the National Tax Association Conference, November 2011.
Wu, H., & Tran-Nam, B. (2017). Estimating aggregate tax compliance costs: a new approach using a state space model. Australian Tax Forum, 32, 197-224.
costo cumplimiento tributario
eficiencia tributaria
reforma tributaria
impuestos
evasión impositiva
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© Ciencia y Sociedad, 2025
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Harold Vázquez
Instituto Tecnológico de Santo Domingo.
Cómo citar
Vázquez, H. (2025). Costo de cumplimiento tributario en pequeñas y medianas empresas en la República Dominicana. Ciencia Y Sociedad, 50(1), 101–128. https://doi.org/10.22206/cys.2025.v50i1.3342