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Revista del CIAT
2011
1-14
This article provides an analysis on all inclusive hotels in the Dominican Republic, its tax contributions, jobs created, revenues and expenses reported and key financial indicators. In this sense, this activity shows a low domestic revenue contribution, especially in the direct taxes such as the income tax (IT), this is due to the low income compared to its costs. In financial terms, the sector operates with low profitability, low liquidity and recurring losses which are financed mainly through indebtness outside the banking system.
Darío González
Carlos Garcimartin y Santiago Díaz de Sarralde Miguez
Fernando Peláez Longinotti
Centro Interamericano de Administraciones Tributarias (CIAT)
CIAT
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