Examinando por Materia "ZOMAC"

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    Análisis jurídico del mecanismo obras por impuestos : una mirada al marco jurídico de las obras por Impuestos como alternativa para la disminución de desigualdad socioeconómica en Colombia
    (Universidad EAFIT, 2023) Hincapié Velásquez, Valentina; Gómez Velásquez, Alejandro
    With the signing of the Peace Agreement, both the State and colombian society acquire the obligation to build a future after more than 60 years of armed conflict and to attend to the needs of those who have suffered the ravages of war. This need to act swiftly to achieve the territorial peace referred to in the Peace Agreement has led to the implementation of measures such as 'Works for Taxes', which increases development and investment in high-impact projects in conflict-affected areas as a way for the taxpayers to pay its income tax obligations. Therefore, this project seeks to analyze the background and the legal framework around 'Works for Taxes' as an alternative to reduce the social gap and inequality in the country in order to recognize its advantages and the challenges it faces.
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    Entre la promesa y la evidencia : evaluación de impacto de la política ZOMAC en el desarrollo económico municipal
    (Universidad EAFIT, 2026-05-29) Naranjo Ramírez, Valentina; Álvarez García, Angélica; Atuesta Becerra, Laura Helena
    This study estimates the impact of the ZOMAC tax policy on municipal economic development in Colombia, measured through municipal value added. It builds on the fact that the armed conflict left deep socioeconomic constraints in the most affected municipalities, limiting investment, employment, and productive capacity. In this context, ZOMAC was designed as a differentiated tax intervention to incentivize economic activity in 344 historically affected municipalities. Based on official municipal data, this thesis evaluates whether the policy strengthened local economic activity in beneficiary territories. The results show no statistically significant evidence of an effect on municipal value added during the period analyzed. This lack of evidence may be explained by limited implementation, persistent structural constraints in the targeted territories, and the insufficiency of the tax incentive as an isolated mechanism for productive transformation. Thus, the study provides empirical evidence on the scope and limits of tax incentives as instruments for reducing territorial economic disparities.
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    Obras por impuestos en Colombia : balances y desafíos de este mecanismo
    (Universidad EAFIT, 2023) Córdoba Cadavid, Daniela; Gaviria Gil, Juan Antonio