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Las zonas francas y el sector logístico en Colombia: una aproximación teórica

Author

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  • Jorge Eduardo Vélez Montoya
  • Gonzalo Emilio León Rincón

Abstract

Resumen El presente artículo tiene como objetivo general hacer un acercamiento teórico-documental a las zonas francas en el contexto del sector logístico, a nivel internacional y especialmente a nivel nacional, ya que es un tema relevante y de actualidad, en cuanto propicia la búsqueda de mejores niveles de competitividad en el sector de servicios logísticos, además del impacto en la generación de empleo, optimización de la inversión, gasto y productividad. Para dicho efecto se presentarán los hallazgos más significativos desde lo legal, fiscal y tributario, hasta las investigaciones hechas por reconocidos operadores logísticos a nivel nacional e internacional, realizando un análisis de los datos más relevantes. ****** Abstract This article has the overall aim to make a documentary theoretical approach to the FTZ in the context of the logistics industry regionally, nationally and internationally, current issue, regarding the search for higher levels of competitiveness in the service sector logistics, and the impact on employment generation, optimization of investment, output and productivity. To this effect the most significant findings were presented from the legal, fiscal and tax until the investigations made by logistics operators recognized nationally and internationally, conducting an analysis of the most relevant data.

Suggested Citation

  • Jorge Eduardo Vélez Montoya & Gonzalo Emilio León Rincón, 2014. "Las zonas francas y el sector logístico en Colombia: una aproximación teórica," Escenarios: Empresas y Territorio, Institución Universitaria ESUMER, January.
    • Handle: RePEc:col:000502:014538
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