United nations of tax incentives

Acknowledgements
We would like to express our deep appreciation to all the experts, 
officials and organizations involved in implementing the project 
jointly undertaken by the Financing for Development Office (FfDO) 
of the United Nations Department of Economic and Social Affairs 
(UN-DESA) and the Inter-American Center of Tax Administrations 
(CIAT), which resulted in this publication.
Most of all, we would like to thank the experts who authored 
the chapters of this publication, namely: Ms. Duanjie Chen, Mr. Peter 
A. Harris and Mr. Eric M. Zolt. We are also grateful to the other 
experts who contributed to project activities, namely: Mr. Peter A. 
Barnes, Mr. Ricardo Fenochietto and Mr. Marcel Ramírez La Torre.
Special thanks to Mr. Donald Guerrero Ortiz, Minister 
of Finance, and Mr. Martín Zapata, Vice Minister of Finance, of 
the Dominican Republic, who wholeheartedly supported the 
implementation of the project in the country. We are also grateful to 
officials from the General Directorate of Tax Policy and Legislation 
of the Ministry of Finance (DGPLT) and the General Directorate of 
Internal Revenue (DGII) of the Dominican Republic who contributed 
to carrying out the relevant activities, namely: Ms. Ruth De los 
Santos, General Director, DGPLT, Mr. Edgar Morales, Manager of 
Large Taxpayers, DGII, Ms. Mariam Ortiz, Deputy Director, DGPLT, 
Ms. Nelissa Aybar, Head of Collection, Large Tax Payer Division, DGII 
and Mr. Hamlet Gutiérrez, Manager of Special Regimes Division, DGII.
We are also grateful to other experts from national 
authorities in the Dominican Republic who provided their inputs, 
namely: Ms. Paola Arvelo, Ms. Soraya Asunción, Ms. Marycris 
Brito, Mr. Marvin Cardoza, Mr. Juan J. Hernández, Mr. Raúl Ovalle, 
Mr. Evelio Paredes, Ms. Rosaura Quiñones, Ms. Paola Rodríguez 
and Ms. Marlene Tapia (Ministry of Finance); Mr. Martín Francos 
and Ms. Camila Hernández (Ministry of Economic Planning and 
Development); Ms. Gladys Jiménez (Central Bank); Mr. José Salcedo 
(Customs Agency); Ms. Carmen Martínez (Ministry of Tourism); Mr. 
Boni Guerrero (Film Commision); Mr. Fabricio Geraldino (Export 

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Design and Assessment of Tax Incentives
and Investment Center); Mr. Daniel Liranzo and Mr. Ebell de Castro 
(Free Zones Council), Mr. Santos Bello (National Borderline Zones 
Council); Mr. Francisco Rosario (National Energy Commission).
We also wish to acknowledge the contribution of experts 
from national tax authorities and ministries of finance of developing
countries who provided comments and inputs during the workshops 
organized in the context of the project, namely: Mr. Ulvi Yusifov 
(Azerbaijan); Mr. Filipe Nogueira da Gama (Brazil); Mr. Anthony 
Dzadzra and Mr. Eric Nii Yarboi Mensah (Ghana); Mr. Manfredo 
Chocano (Guatemala); Mr. Yond Rizal, Mr. Syarif Ibrahim Busono, 
Mr. Oktria Hendrarji Adi and Mr. Yos Harmen (Indonesia); Ms. 
Libako Leisanyane and Mr. Seth Pusetso Macheli (Lesotho); Mr. 
Adrian Guarneros, Mr. Armando Lara Yaffar and Mr. Emilio 
Rodriguez (Mexico); Mr. Erick Lahura and Mr. Eduardo Sotelo (Peru); 
Ms. Cabreros and Ms. Kim Jacinto Henares (Philippines); Mr. Johan 
de la Rey and Mr. Lucky Molefe (South Africa); Mr. Ntombifuthi 
Simelane and Ms. Nokthula Dlamini (Swaziland); Mr. Neema 
Mrema and Khamis Mwalim (Tanzania); Ms. Ana Morató (Uruguay); 
Mr. Ignatius K. Mvula (Zambia).
Finally, we would like to acknowledge the valuable assistance of 
other staff of the United Nations, CIAT and the Economic Commission 
for Latin America and the Caribbean who provided support within 
their respective roles, namely: Mr. Harry Tonino, Ms. Irving Ojeda 
Alvarez, Ms. Elena Belletti, Mr. Ricardo Martner, Ms. Leah McDavid, 
Ms. Carolina Vaca and Mr. Miguel Pecho.
Alexander Trepelkov 
Márcio Verdi

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