Examinando por Materia "Impuestos directos"

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    Desarrollo económico en Colombia a través de una Zona Económica Especial (ZEE) en Buenaventura, basado en la experiencia de Shenzhen, en China
    (Universidad EAFIT, 2021) Hleap Lozano, Carlos Andrés; Mora Cuartas, Andrés Mauricio
    This paper evaluated alternatives for the economic development of Colombia looking not to create fiscal pressures in the short and medium term for the country. Colombian structural economic deficiencies were explored comparing sources of income coming from taxes to companies and from working force against same indicators of other OCDE countries. Free zones’ history in the world, region, and Colombia as well as the spectacular growth experience in China based on Shenzhen’s special economic zone were also explored. A bibliographic investigation based on books, articles and doctoral thesis was conducted to be able to provide context related to Colombian and Buenaventura’s economic situation as well as the experience gained by the city of Shenzhen. Resulting initial proposal was contrasted with interviews to some companies’ managers in the country. These interviews generated valid ideas that were later integrated to the proposal included in this document. This document lays out a proposal for the economic development of the country reapplying, in a clearly defined zone in the Colombian territory, some of the ideas that were implemented in the mid of the decade of the seventies in Shenzhen by Chinese government. The proposal was based mainly on three key pillars: by reducing labor costs, direct taxes on companies and logistic costs.