Beneficios tributarios otorgados por las entidades territoriales en el marco del principio de autonomía territorial : Caso de estudio: exenciones y beneficios fiscales en ICA en los municipios del Valle de San Nicolás; orientado al análisis de los efectos del asentamiento empresarial en los municipios de Rionegro y Guarne en el período 2008-2017
Tax benefits given by territorial institutions, following a territorial auntonomy principie, are considered as tools for social and economic development in the jurisdictions. Municipalities, according to constitution principies, are considered as decentralized entities; in fact, they have the faculty to manage and take care of their own resources.
Considering article 38 on law 14 of 1983, establishing of tax benefits will be limited by a ten years term; this is the time while a territorial entity will be able to give this posibility.
Industrial tendency at San Nicolas valley, have made the possibility for a territory transformation, generating big changes in region's productive structure; situating itself as an atractive possibility for enterprise location and of course making posible tax competences between jurisdictions in order to atract contibutors because of prefrencial treatments.
According to this, the present work is an analysis of legal structure about bennefits given by municipalities of Rionegro and Guarne in San Nicolas Valley, Eastern Antioquia, Enterprise location and its efects on tax collection, labor market and its behavior for the next validity included from 2008 until 2017
Fuente:
Universidad Externado de Colombia
Formatos de contenido:
Otros