Income tax and employment: benefits of the Special Economic and Social Zone Regime DOI

Paola Andrea Tolosa-Iscala,

Xiomara Isabel Niño-Mejías,

Manuel Alberto Contreras-Durán

и другие.

Salud Ciencia y Tecnología - Serie de Conferencias, Год журнала: 2025, Номер 4, С. 637 - 637

Опубликована: Фев. 18, 2025

Introduction: The Colombian government proposes the creation of special development zones to promote economic growth in vulnerable regions. objective is analyze impact on income tax and employment generation Norte de Santander due exclusion coal mining companies from benefits Special Economic Social Zone regime.Method: A mixed research type followed. analysis consists a bibliographic review supported by articles published Scopus, Scielo, Science Direct, Dialnet, Redalyc databases. In addition, regulations related regime are analyzed, relevant academic texts consulted. sample six companies.Result: There significant difference capacity both sectors take advantage incentives offered regime. While producing achieved substantial thanks their focus labor-intensive activities, marketing showed more limited impact, possibly lesser dependence direct contracting. Conclusions: during 2020-2023 has effects region, limiting potential this key sector contribute generation.

Язык: Английский

Income tax and employment: benefits of the Special Economic and Social Zone Regime DOI

Paola Andrea Tolosa-Iscala,

Xiomara Isabel Niño-Mejías,

Manuel Alberto Contreras-Durán

и другие.

Salud Ciencia y Tecnología - Serie de Conferencias, Год журнала: 2025, Номер 4, С. 637 - 637

Опубликована: Фев. 18, 2025

Introduction: The Colombian government proposes the creation of special development zones to promote economic growth in vulnerable regions. objective is analyze impact on income tax and employment generation Norte de Santander due exclusion coal mining companies from benefits Special Economic Social Zone regime.Method: A mixed research type followed. analysis consists a bibliographic review supported by articles published Scopus, Scielo, Science Direct, Dialnet, Redalyc databases. In addition, regulations related regime are analyzed, relevant academic texts consulted. sample six companies.Result: There significant difference capacity both sectors take advantage incentives offered regime. While producing achieved substantial thanks their focus labor-intensive activities, marketing showed more limited impact, possibly lesser dependence direct contracting. Conclusions: during 2020-2023 has effects region, limiting potential this key sector contribute generation.

Язык: Английский

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