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

Author

Listed:
  • 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.

Suggested Citation

  • Jorge Ramos F. & Karen Rodríguez Z., 2011. "Zonas francas en Colombia: beneficios tributarios en el impuesto de renta," Borradores de Economia 8728, Banco de la Republica.
    • Handle: RePEc:col:000094:008728
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    Keywords

    Zonas francas; política fiscal; incentivos tributarios.;
    All these keywords.

    JEL classification:

    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E64 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Incomes Policy; Price Policy
    • F10 - International Economics - - Trade - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H39 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Other

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