Multicriteria method for the determination of municipal taxes in the canton of Santo Domingo

Abstract

The determination of the tax obligation is an institute of the tax legislation that allows the active subject and the taxpayers or responsible parties to quantify the amount of the obligation and also the tax administration the power to verify, complement or amend the declarations of the passive subject, the exercise of this attribution is what motivates the greatest burden of judicial disputes between the subjects of the tax legal relationship, the study described the limitations that this tool has in practice, even more so with the lack of adequate regulation of the municipal tax administration of the canton Santo Domingo, preventing the optimization and collection of its tax credits, since the review of the municipal ordinances it was determined that no precepts have been established for an adequate determination and in other cases no regulation has been developed. The present investigation proposes a solution to the problem posed from the development of a multicriteria method for the determination of municipal taxes in the canton Santo Domingo. The proposed method bases its operation on a multi-criteria approach to evaluation. A case study is implemented with the objective of evaluating the relevance of the proposed method. The results pointed to the need to develop ordinances that adequately regulate the exercise of the determining power of the municipal entity, consequently it was concluded that the reform that incorporates clear elements for the exercise of tax liquidation will facilitate the development of effective determining acts.