logo
Vol. 10 No. 2 (2011)
Published 2011-10-16
license
Artículo producto de Investigación

Fiscal benefits and their relation to fiscal deficit in Colombia during years 2005-2010

DOI: https://doi.org/10.22490/25391887.767
Ramiro César Barajas Gómez Escuela Superior de Administración Pública ESAP.
PDF (Spanish)

Fiscal decay in Colombia has been a constant. Besides, there is a significant number of special treatments, such as exemptions, deductions, discounts and differential fees that distort the tax system and shrink fiscal revenues significantly, generating an unjustifiable unequality in the country’s economy. A special case are exemptions on duty-free zones, which are liable to pay an income tax over 15% and are covered by a 40 percent discount on income tax when acquiring fixed assets, among others.

This paper aims to show how tax benefits that were granted to some contributors based on duty free zones —originally aiming to generate jobs, encourage foreign investment, and contribute to economic growth and development—, did not accomp

keywords: taxes, debt, fiscal deficit, duty free zones, exemptions, tax evasion.
license
How to Cite
Barajas Gómez, R. C. (2011). Fiscal benefits and their relation to fiscal deficit in Colombia during years 2005-2010. Revista De Investigaciones UNAD, 10(2), 237-263. https://doi.org/10.22490/25391887.767
Metrics
Archivos descargados
503
Jan 2012Jul 2012Jan 2013Jul 2013Jan 2014Jul 2014Jan 2015Jul 2015Jan 2016Jul 2016Jan 2017Jul 2017Jan 2018Jul 2018Jan 2019Jul 2019Jan 2020Jul 2020Jan 2021Jul 2021Jan 2022Jul 2022Jan 2023Jul 2023Jan 2024Jul 2024Jan 2025Jul 2025Jan 20269
|

PRIVACY STATEMENT: In accordance with the Personal Data Protection Law (Law 1581 of 2012), the names and email addresses managed by Revista de Investigaciones UNAD will be used exclusively for the purposes stated by this journal and will not be made available for any other purpose or to any other individual. Manuscripts submitted to the publication are only accessible to the editorial team and external peer reviewers.

Design and implemented by