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Estímulos tributarios y hotelería en Colombia

Author

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  • José Manuel Leguizamón Tiusabá

Abstract

Los últimos gobiernos han propiciado la inversión y la cualificación de la gestión en el sector turismo mediante estímulos tributarios. Particularmente el sector alojamiento ha tenido un tratamiento diferenciado en el marco de la tributación directa e indirecta. Un claro ejemplo de este tipo de estímulos tributarios lo constituye la promulgación de la Ley 788 de 2002 que originó un crecimiento inédito de la oferta habitacional hotelera en Colombia. Sin embargo, algunos expertos en materia fiscal y turística consideran que este tipo de incentivos es discriminatorio, por concentrarse en unos pocos beneficiarios. También se argumenta que el Estado deja de recaudar recursos importantes que, de recibirse, se podrían invertir en la misma infraestructura que requiere la actividad turística para su desarrollo. Este artículo mide y analiza los impactos de estas disposiciones fiscales y tributarias en la operación y la gestión del sector alojamiento de Colombia.

Suggested Citation

  • José Manuel Leguizamón Tiusabá, 2019. "Estímulos tributarios y hotelería en Colombia," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 13(1), pages 177-198, June.
    • Handle: RePEc:col:000411:018388
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    More about this item

    Keywords

    Colombia; turismo; política tributaria; hotelería;
    All these keywords.

    JEL classification:

    • C01 - Mathematical and Quantitative Methods - - General - - - Econometrics
    • C13 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Estimation: General
    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
    • C35 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions
    • C53 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Forecasting and Prediction Models; Simulation Methods
    • E52 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Monetary Policy

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