Impact of the tourism-hotel sector in the face of the elimination of the income tax exemption and the impact it generates for the government, in accordance with Law 1819 of 2016, in Colombia
The present work and initiatives of analysis and identification of the different variables that influenced the fiscal level and the tax on the impact caused by the elimination of hotel-exempt income in Colombia, which currently existed tax incentives offered by the Colombian State to a select group...
- Autores:
-
Linares Benito, Over Arley
- Tipo de recurso:
- Fecha de publicación:
- 2018
- Institución:
- Universidad Militar Nueva Granada
- Repositorio:
- Repositorio UMNG
- Idioma:
- spa
- OAI Identifier:
- oai:repository.umng.edu.co:10654/20039
- Acceso en línea:
- https://hdl.handle.net/10654/20039
- Palabra clave:
- TURISMO - ASPECTOS ECONOMICOS
IMPUESTOS SOBRE LA RENTA
INCENTIVOS TRIBUTARIOS
Tax
Incentive
Exempt
Investment
Reform
Impuesto de Renta
Incentivo
Exento
Inversión
Reforma
- Rights
- License
- Derechos Reservados - Universidad Militar Nueva Granada, 2018
| Summary: | The present work and initiatives of analysis and identification of the different variables that influenced the fiscal level and the tax on the impact caused by the elimination of hotel-exempt income in Colombia, which currently existed tax incentives offered by the Colombian State to a select group of different operators, entrepreneurs and investors of the hotel tourism sector, with the purpose of generating confidence in the arrival of tourists, encouraging foreign investment in hotels and tourism and being linked to the previous two, the generation of direct employment and indirect related to said activity. For the specific case regarding the exemption from income tax for legal entities and natural persons who built or remodeled hotels for a period of almost 15 years from 2002 to 2017, said benefit referred to a 100% exemption Income tax for 30 years. From the beginning of operations that support the development of tourist activities. Why are you looking for an answer to: Has the impact reached by mitigating or eliminating the tax benefits to the hotel sector in Colombia with the creation and application of the tax reform? Law 1819 of 2016. For the present work sources from Dane, Dian, Ministry of Finance and Public Credit, magazines and newspapers with specialized texts, reports and official closure data were used. |
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