Incentivos tributarios para las industrias culturales y creativas en Colombia, Origen y futuro de la Economía Naranja, inicio de economía creativa en países de América y sectores incluidos en la economía creativa

Abstract

Abstract In order to make an analysis of the Orange Economy and the similarities with the Creative Economy, Creative Industries, Cultural Economy and Cultural Entrepreneurship as tools for business creation and job creation, the information in Colombia will be reviewed to identify the origin , in this research to determine what is the influence and the support and benefits offered by the national government for the creation of companies within the framework of the Orange Economy, assuming that this tool is promoted by that of the current president of Colombia, Mr. Iván Duque Márquez since he was principal advisor of the Inter-American Development Bank (IDB), and who during his presidential campaign proposed to adopt an economic model known in other countries as Creative Economy which will allow the generation of employment, encourage the founding of companies and consolidate of existing companies taking into account ingenuity, education and creativity including sectors of goods and services and intellectual property. This proposal has raised doubts as to whether the tax benefits are really applicable in pymes and in the creation of new companies, clarifying if this is a tool to stimulate and successfully achieve the objectives proposed by the government to generate employment and incentivize the economy in the country. It also seeks to define if the regulatory framework is clear in the benefits for companies and if the requirements are achievable to belong to the Orange Economy, additionally if this proposal contributes to development in aspects: social, economic and educational in sustainable and highly competitive so that they can be maintained in the long term.