Evaluación de los efectos de los incentivos tributarios en el régimen de zonas francas en Colombia: estudio de caso Zona Franca Santander período 2008-2018
Fecha
2021-04-05Registro en:
Martinez,J.A. y Nuñez,C.A. (2021). Evaluación de los efectos de los incentivos tributarios en el régimen de zonas francas en Colombia: estudio de caso Zona Franca Santander período 2008-2018. [Tesis de Maestría]. Universidad Santo Toma, Bucaramanga, Colombia.
Autor
Martinez Moreno, Jeanelle Andrea
Nuñez Rueda, Carlos Alberto
Institución
Resumen
This research assesses the effects of tax incentives granted to Free Zones, from the case of the Santander Free Trade Zone, in 2008-2018 with respect to investment and job creation. Go to the qualitative method and the analysis of documents and reports. It concludes that one of the most representative results of the investments that the ZFPS corresponds to the promotion and generation of new companies within the industrial park and that in terms of job creation, the ZFPS has a significant impact due to its significant rates of creation of new sources of employment, so the benefit with the tax incentive is greater than the cost of not collecting it.