Análisis del impacto de los beneficios fiscales en el crecimiento del sector hotelero en Colombia

This document seeks to analyze the growth of the hotel industry in Colombia as a result of tax incentives granted by the national government through the exemption on income tax for 30 years for new or remodeled hotels for the period 2003 2016, by which it seeks to answer: What has been the impact ge...

Full description

Autores:
Palomo Aguilar, Yosmeris
Tipo de recurso:
Fecha de publicación:
2016
Institución:
Universidad de San Buenaventura
Repositorio:
Repositorio USB
Idioma:
spa
OAI Identifier:
oai:bibliotecadigital.usb.edu.co:10819/4420
Acceso en línea:
http://hdl.handle.net/10819/4420
Palabra clave:
Exención
Crecimiento
Incentivos
Renta
Exemption
Growth
Incentives
Rent
Tesis - contaduría pública
Artículo de reflexión para grado
Desarrollo económico - Colombia
Industria hotelera - Colombia
Exenciones tributarias
Beneficios fiscales
Rights
License
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Description
Summary:This document seeks to analyze the growth of the hotel industry in Colombia as a result of tax incentives granted by the national government through the exemption on income tax for 30 years for new or remodeled hotels for the period 2003 2016, by which it seeks to answer: What has been the impact generated by tax incentives in the growth of the hotels in Colombia? The work is theoretical and reflective type, based on documentary and descriptive research, based on specialized texts and reports and official figures. Therefore it is concluded that the incentives provided by the government were welcomed by employers in a positive way, whether the supply of hotel services as well as significantly increase the provenance of domestic and foreign investment.