El Régimen Especial Societario en Colombia, una oportunidad para el crecimiento económico del país
Fecha
2020-12-10Registro en:
Gómez Bolívar, N. (2020). El Régimen Especial Societario en Colombia, una oportunidad para el crecimiento económico del país. Artículo de Reflexión, Universidad Santo Tomás, Tunja.
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Gómez Bolívar, Natalia Margarita
Institución
Resumen
The theoretical study on the type of companies known in Colombia as non-profit entities -
ESAL, and its field of action that focuses on carrying out activities that bring benefits to its
associates, third parties or the community in general without pursue a distribution of profits
among its members at the end of each fiscal period. This type of company is constituted by the
will of association of one or more natural or legal persons, the document also emphasizes
donations, tax incentives and the special tax regime (RTE); terms of this type of entities with
special tax regime in Colombia. The importance of this type of company, its influence on
economic development and the support it represents for the public policies of the Colombian
government is clearly exposed, after exposing various criteria of general interest related to taxes
and exonerations, it is specified on this type of entities in the capital district of Bogotá, where
there is evidence of a large number of entities of this type, these are analyzed using a statistical
measurement instrument, their status, quantity and types of companies under this modality.
Finally, an example of ESAL is exposed, and its participation within society is shown, even in
sectors such as academia through strategic alliances.