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Tax exemptions as a differentiating factor for local and regional competitiveness
The purpose of this paper is to establish a discussion on the real effect of tax exemptions, as the only mechanism for attracting the productive fabric and generating employment in the country's municipalities. Methodologically, a mixed type investigation was carried out, with the application of semi-structured interviews to secretaries, advisers and directors of the finance and planning areas in a group of municipalities of the Provinces of Sabana Centro and Sabana Occidente, in the Department of Cundinamarca, and Tundama and Sugamuxi, in the Department of Boyacá. Likewise, an analysis of the exemptions included in the tax statutes and of the collection of ICA and property taxes, on which this type of actions are generally applied, was carried out. From the work carried out, it is established that in the municipalities with the most success in attracting new companies, the use of tax exemptions is just one more element of a broader public policy strategy, which seeks to improve the general conditions of competitiveness.
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