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Vol. 11 No. 1 (2022)
Published 2022-03-09
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Artículo de Investigación

Tax exemptions as a differentiating factor for local and regional competitiveness

DOI: https://doi.org/10.22490/25392786.5662
Henry Ernesto González Becerra Universidad Antonio Nariño
Francisco Javier García García Universidad Pedagógica y Tecnológica de Colombia
Eva Inés Guatibonza Hernández Universidad Pedagógica y Tecnológica de Colombia
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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.

keywords: Tax exemptions, local and regional competitiveness, planning of the territory, Public politics
license

Copyright (c) 2022 Revista Estrategia Organizacional

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

COPYRIGHT AND OPEN ACCESS POLICY  

Journal

The journal provides immediate open access to its content, based on the principle of giving the public free access to research and contributing to a greater global exchange of knowledge.

Therefore, it publishes under the Creative Commons 4.0 Attribution – Non-Commercial - Share-alike (BY-NC-SA) license: Commercial use of the original work or of possible derived works is not allowed, the distribution of which must be performed with a license equal to that which regulates the original work. To see more go to: http://creativecommons.org/licenses/by-nc-sa/4.0/

The journal allows self-archiving after publication with the version edited by the journal, both on personal websites and institutional repositories of the same area of knowledge, as long as the journal is directly cited and the URL leading to the article is given in the journal's Web space. The journal does not request any kind of forfeit of the managed content.

For all management, the Revista Estrategia Organizacional adheres to the COPE Code of Conduct for Journal Editors along with some COPE Best Practices Guidelines. The journal’s Code of Ethics can be found at:

http://selloeditorial.unad.edu.co/images/Documentos/OJS/ECACEN/C%C3%B3digo_de_%C3%A9tica.pdf   

Author

The content of the article must be unpublished, it must not be in the process of evaluation by another institution, it must not have been distributed to third parties, there must be no legal or contractual limitation that prohibits the author from authorizing the use of their work in open access and in printed or digital form.

Obtaining reproduction rights for all graphical material (tables, figures, diagrams, photographs) is the responsibility of the authors. Therefore, they must send authorizations for the publication and use of this material.

Each author must sign the ‘Copyright Transfer Agreement’, transferring the rights to Universidad Nacional Abierta y A Distancia (UNAD) and the Revista Estrategia Organizacional.

The authors of the articles selected for publication must read and know the journal's code of ethics. In all cases, the Editor and Editorial Committee declare that the opinions expressed are the sole responsibility of the authors.

Preservation policy

Our journal preserves files through the servers of the UNAD newspaper library with the OJS platform. It has the PKP PLN tool that allows preserving the content of the journal regardless of where it is hosted. Thanks to the LOCKSS Private Network. The information can be expanded at: https://pkp.sfu.ca/2016/08/08/pkp-lockss-pln-update

Additionally, the journal has OAI-PMH interoperability protocols: Open Archives Initiative-Protocol for Metadata Harvesting. Details can be found at the following link: https://hemeroteca.unad.edu.co/index.php/revista-estrategica-organizacio/oai.

How to Cite
González Becerra, H. E. ., García García, F. J. ., & Guatibonza Hernández, E. I. . (2022). Tax exemptions as a differentiating factor for local and regional competitiveness. Revista Estrategia Organizacional, 11(1), 131-154. https://doi.org/10.22490/25392786.5662
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