Estudio comparado de los estímulos y beneficios fiscales en el impuesto sobre la retan año gravable 2016 que inciden en la producción agrícola en Colombia y México: un estudio de caso

This research aims to compare the stimulus and tax benefits that affect agricultural production in Colombia and Mexico for the taxable year 2016. This study was developed taking into account the qualitative methodology choosing the case study to learn more about the reality to investigate, also supported the research with the technique of information collection through surveys, addressed to the Farmers or administrators of the agricultural business under study. The main results of the research reflect, that despite having a great opportunity to develop agricultural activities for the extensions of fertile land and the constant growth of the activity in the Colombian case, the farmer in Mexico has greater benefits and fiscal stimulus, this is mainly due to the structure of tax laws in force in the first country, which in search of fairness in the treatment of taxpayers, does not offer relevant benefits in this issue to The activity

• Autores: Roca Jiménez, Víctor Alberto
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2017
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/4895
• Acceso en línea: https://hdl.handle.net/11323/4895; https://repositorio.cuc.edu.co/
• Palabra clave: Estímulos y beneficios fiscales; Leyes tributarias; México; Colombia; Sector agrícola; Stimulus and tax benefits; Food security; Mexico; Colombia; Agricultural sector
• Rights: openAccess
• License: Attribution-NonCommercial-ShareAlike 4.0 International