We must distribute the tax burden

Article 75, paragraph 6, of the Constitution establishes as one of the fundamental duties of individuals "pay, according to the law, and in proportion to his contributory capacity to finance public investment and expenditure".

The above arise the principles of generality tax and capacity Contributiva, according to which every person, without exception, must pay taxes, provided that they have economic ability to pay them and that have this capacity to.

This means that you must pay more one who has more wealth or more income and pay less one that has less.

, However, in the current structure of the Dominican tax system seems to happen otherwise, because in proportional terms, you pay more that has least and pays less one that has more. This is what is known as the degressivity of tax.

If we analyze in brief way our tax system and tax receipts u000aWe realize that the vast majority of revenues is based on the so-called indirect taxes, levied directly on consumers, without distinguishing whether they are paid by rich or poor, such as import taxes, the Itbis tax fuels, selective taxation and other.

Instead, only certain taxes make distinction between people with wealth and good income, those who have nothing or very little, have such as property (IPI) tax and income tax, although we all know that employees, as they retained their taxes, no can evade, distinct from entrepreneurs, professionals, rentistas, and others who usually declare and pay what they want.

Is for this reason that in our country is required urgently for a real tax reform, not only from the point of view of the legal rearranging taxes and their economic and social effects, reducing u000ato maximize the degressivity and personal exemptions, but also a more efficient tax administration, which charge you tax everyone, without political amiguismos and privileges.

There is no doubt that in recent years have had a tax administration with great achievements in their collections.

However, this is not enough, because the degressivity continues and general tax pressure continues to fall, although not the staff of those who always pay.

Is time to meditate, to consider and define what we really want: keep a few privileges or have equal tax; maintain tax abuses or have a tax system more fair and equitable for all?

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