Industria hotelera bogotana frente a las exenciones tributarias 2002-2018
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Ir a este contenido- Autor
- Año de publicación 2020
- Idioma Español
- Publicado por Bogotá : Universidad Externado de Colombia, 2020
- Descripción
- Tourism is a strategic line for the Government, a viable option for sustalnable development, increased investment, regional transformation, foreign exchange generation, job creation and improvement of the living conditions of the population. This work responds if publlc policy was beneficial for the country and the hotel industry, starting with the analysis of the Bogota hotel scenario; tax measures from 2002 to date, in relation to tax incentives for exemption from income tax; an analysis of statistical information within the period 2002-2019; to finally conclude that lnvestment increased by more than 600% creating an oversupply that affected profitability and FDI in the sector did not exceed 1% (Uribe & Galtan, 2013). In conclusion, it Is consldered that the State's fiscal sacrifica should be quantifled and evaluated like other subsidies destined to equalize opportunities within society (Oliva, 2017). lt is necessary to determine the impact of the incentives from two categories: (1) effectiveness, that is, if they have achieved their objective of causing more investment and (2) efficiency, that is, that the cost does not exceed the net benefit.
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Citación recomendada (normas APA)
- Héctor Ignacio Cristancho Ballesteros, "Industria hotelera bogotana frente a las exenciones tributarias 2002-2018", -:Bogotá : Universidad Externado de Colombia, 2020, 2020. Consultado en línea en la Biblioteca Digital de Bogotá (https://www.bibliotecadigitaldebogota.gov.co/resources/3238030/), el día 2024-05-19.