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...
- 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
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. |
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