
The Colombian tax incentives for the orange economy : ideas for their enhancement
By Federico Lewin PinzónLength1h 57m
About this audiobook
Are Colombian tax incentives for the Orange Economy appropriate and sufficient to promote this sector of the economy? This book analyses the set of tax incen¬tives implemented in Colombia recent years, to boost the Orange Economy by providing real estate tax reliefs, allowing a special tax deduction to stimulate investments in Orange projects and exempting companies dedicated to Orange activities from income tax.
Beyond the debates on the justification of establishing new tax incentives for a particular sector of the economy, this book focuses on the particularities of the existing mechanisms to point out their limitations and propose ideas for their enhancement. To do so, the work presents a perspective of the theoretical defi¬nition of the Orange Economy, evincing the lack of consistency of the concept in public policy instruments and the difficulties in the delimitation of the particular activities covered by the cultural and creative industries. It also examines the interaction of Colombian Orange tax incentives with the rest of the domestic tax system, and compares them to instruments established in other jurisdictions.
Audiobook details
GenrePolitics and Government
Length1 hr 57 mins
Narrated byListen with 1,000+ voices
FormateBook with Audio
Publish dateDec 1, 2021
LanguageSpanish
Table of contents
1Abbreviations
8Orange tax incentives
2Introduction
93. Analysis of the Orange Tax Incentives
31. Background of the tax incentive: Orange Economy goals
10Tax incentives to promote the creation of Orange Development Zones (Áreas de Desarrollo Naranja)
4The Orange Economy theory
11Deduction for investments or donations to Orange projects
5Orange Economy as public policy in Colombia
12Income tax exemption for Orange activities
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62. Direct and Indirect Orange Economy Tax Incentives
13Conclusions and recommendations
7Pre-Orange tax incentives
14Annex A