Things that make you go Hmmmmm.

On average in Costa Rica more than one in five companies classified as Large Taxpayers do not pay taxes.

When the Tax Department does not fully complete its duties, competition between companies is settled not by the quality of products or services, or for the excellence of its managerial staff and their strategic direction, but for the ability of their tax advisors to reduce the amount of taxes paid.

From a statement issued by the Comptroller General of the Republic:

22% of large taxpayers declared zero income tax

The Department of Supervision of Financial Management System issued DFOE-SAF-IF-04-2015 reports details of Large National Taxpayers declarations to the Directorate General of Taxation, Ministry of Finance, regarding the control and collection of taxes on profits and sales, in the fiscal years from 2010 to 2014.

In terms of tax revenue, the group of large taxpayers contributed on average 70% of total domestic tax revenue of the Central Government in the period under study. Proper management carried out by the Tax Administration on this group of taxpayers must be effective in order to ensure that the control and collection provides a return commensurate with economic capacity.