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Zonas francas en Colombia: beneficios tributarios en el impuesto de renta

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Author Info

  • Jorge Ramos F.

    ()

  • Karen Rodríguez Z.

    ()

Abstract

Este documento presenta la medición de los beneficios en el impuesto de renta otorgados a las empresas que operan en las zonas francas, los cuales están representados por una tarifa diferencial del 15% y, hasta el año 2010, por una deducción especial por inversión en activos fijos. Así mismo, el documento incluye el cálculo del aporte de estas empresas al recaudo de renta, la evolución reciente de las zonas francas y la revisión de su régimen legal. Los resultados del estudio indican que dichos beneficios no han generado un costo fiscal importante y que el aporte de las zonas francas al impuesto de renta no es significativo. Se llama la atención sobre la inequidad tributaria y los problemas de asignación de recursos que genera el actual régimen de zonas francas.

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File URL: http://www.banrep.gov.co/docum/ftp/borra657.pdf
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Bibliographic Info

Paper provided by BANCO DE LA REPÚBLICA in its series BORRADORES DE ECONOMIA with number 008728.

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Length: 21
Date of creation: 23 May 2011
Date of revision:
Handle: RePEc:col:000094:008728

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Keywords: Zonas francas; política fiscal; incentivos tributarios.;

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