El aporte de la tributación a la innovación en Colombia bajo los gobiernos de Juan Manuel Santos : Åmito o realidad?

This research aims to assess the contribution of the taxation to innovation during the two periods of government of the Colombian President Juan Manuel Santos. To achieve this goal, were analyzed and evaluated the strategies proposed in the National Development Plan (2010 - 2014) and (2014 - 2018) t...

Full description

Autores:
Beltrán Pardo, Enrique
Tipo de recurso:
Fecha de publicación:
2016
Institución:
Universidad de los Andes
Repositorio:
Séneca: repositorio Uniandes
Idioma:
spa
OAI Identifier:
oai:repositorio.uniandes.edu.co:1992/61401
Acceso en línea:
http://hdl.handle.net/1992/61401
Palabra clave:
Incentivos tributarios
Rights
openAccess
License
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
Description
Summary:This research aims to assess the contribution of the taxation to innovation during the two periods of government of the Colombian President Juan Manuel Santos. To achieve this goal, were analyzed and evaluated the strategies proposed in the National Development Plan (2010 - 2014) and (2014 - 2018) to stimulate the investment in Research and Development through the granting of tax benefits to evaluate ifèy these strategies were adopted in the Colombian Tax Statute, as a real contribution to the promotion of innovation as an engine of economic growth and welfare of the population.--Tomado del Formato de Documento de Grado.