Tax incentives for the postagreement. A bet on the construction of peace in Colombia?

Authors

  • Edel Rocio Lasso Silva Politécnico Gran Colombiano, Colombia
  • Julia Helena Ibañez Silva

DOI:

https://doi.org/10.21501/2500-669X.3117

Keywords:

Agreement, Tax incentives, Peace construction, Colombia.

Abstract

After historical efforts and having carried out different activities in order to reach peace agreements
with the Revolutionary Armed Forces of Colombia FARC, in the year 2016 Colombia managed with the intermediation of international, socio-political and religious organizations in Havana the much desired signing of a peace agreement, which brings economic, social, cultural changes among others. For this purpose, one of the proposals for obtaining economic and social benefits was the creation of tax incentives as a strategy to motivate the economic reactivation, the search for equity and the integration into society of the actors that are subsequently reinserted into their lives civil in certain areas. This ongoing research is a qualitative and descriptive approach, since it carries out an analysis of the tax incentives established in Law 1819 of 2016 as a consequence of the signing of the peace agreement and will be applicable in the areas most
affected by the armed conflict. ZOMAC Additionally, a critical reflection is made against the true benefit and the correlativity of the companies that decide to adjust to them, trying to point out whether they will truly be tactics aimed at building peace or just mechanisms for tax reduction.

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Author Biography

Edel Rocio Lasso Silva, Politécnico Gran Colombiano, Colombia

Antioquia, Medellín

References

Agencia de Renovación del Territorio. (08 de octubre de 2017). Gobierno Nacional anuncia nuevo régimen de tributación para las empresas que inicien actividades en las zonas más afectadas por el conflicto. Renovación del territorio. Recuperado de https://www.renovacionterritorio.gov.co/Publicaciones/gobierno_nacional_anuncia_nuevo_rgimen_de_tributacin_para_las_empresas_que_inicien_actividades_en_las_zonas_ms_afectadas_por_el_conflicto.

Alta Consejería Presidencial para el Posconflicto. (30 de junio de 2017). Desminado humanitario, aporte en la construcción de paz. Así va el posconflicto [Boletín No. 9]. Recuperado de http://especiales.presidencia.gov.co/Documents/20170422-boletines/boletin-9/asi-va-posconflicto.html#desminado-humanitario.

Bautista, J. A. (2014). Los beneficios tributarios en el impuesto de renta: análisis de sus determinantes técnicos y su impacto fiscal. Bogotá: Justicia Tributaria en Colombia. Recuperado de http://justiciatributaria.co/wp-content/uploads/2014/10/DOCUMENTO-FINAL-ANALISIS-BENEFICIOS-TRIBUTARIOS-IMPUESTO-DE-RENTA.pdf

Clavijo, S. y Vera, A. (2010). Los desafíos fiscales de Colombia (2010-2014). Recuperado de http://www.anif.co/sites/default/files/investigaciones/anif-fiscal0610.pdf.

Congreso de la República de Colombia. (29 de diciembre de 2010). Ley de formalización y generación de empleo. [ Ley 1429 de 2010]. DO: 47.937. Recuperado de http://www.secretariasenado.gov.co/senado/basedoc/ley_1429_2010.html

Congreso de la República de Colombia. (29 de diciembre de 2016). Por medio de la cual se adopta una reforma tributaria estructural, se fortalecen los mecanismos para la lucha contra la evasión y la elusión fiscal y se dictan otras disposiciones. [Ley 1819 de 2016]. Recuperado de http://es.presidencia.gov.co/normativa/normativa/LEY%201819%20DEL%2029%20DE%20DICIEMBRE%20DE%202016.pdf

Hernández, R. (2014). Metodología de la investigación. México: Mc Graw Hill Education.

Ministerio de Hacienda y Crédito Público. Decreto 2649 de 2017. Por el cual se adiciona un artículo a la Parte 1 del libro 1; la Sección 1 al Capítulo 23 del Título 1 de la Parte 2 del libro 1 y los Anexos No. 2 y 3, al Decreto 1625 de 2016, Único Reglamentario en Materia Tributaria, para reglamentar los artículos 236 y 237 de la ley 1819 de 2016. 09 de octubre de 2017. Recuperado de http://es.presidencia.gov.co/normativa/normativa/DECRETO%201650%20DEL%2009%20DE%20OCTUBRE%20DE%202017.pdf

Presidencia de la República de Colombia. (29 de diciembre de 1993). Por el cual se reglamenta la contabilidad en general y se expiden los principios o normas de contabilidad generalmente aceptados en Colombia. [Decreto 2649]. Bogotá, Colombia: Imprenta Nacional.

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Published

2019-01-01

How to Cite

Lasso Silva, E. R., & Ibañez Silva, J. H. (2019). Tax incentives for the postagreement. A bet on the construction of peace in Colombia?. Science of Human Action, 4(1), 18–32. https://doi.org/10.21501/2500-669X.3117

Issue

Vol. 4 No. 1 (2019)

Section

Economía y Finanzas

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