Descripción
PINZÓN , FEDERICO LEWIN .//UNIVERSIDAD DE LOS ANDES//
ARE COLOMBIAN TAX INCENTIVES FOR THE ORANGE ECONOMY APPROPRIATE AND SUFFICIENT TO PROMOTE THIS SECTOR OF THE ECONOMY? THIS BOOK ANALYSES THE SET OF TAX INCEN-TIVES IMPLEMENTED IN COLOMBIA RECENT YEARS, TO BOOST THE ORANGE ECONOMY BY PROVIDING REAL ESTATE TAX RELIEFS, ALLOWING A SPECIAL TAX DEDUCTION TO STIMULATE INVESTMENTS IN ORANGE PROJECTS AND EXEMPTING COMPANIES DEDICATED TO ORANGE ACTIVITIES FROM INCOME TAX. BEYOND THE DEBATES ON THE JUSTIFICATION OF ESTABLISHING NEW TAX INCENTIVES FOR A PARTICULAR SECTOR OF THE ECONOMY, THIS BOOK FOCUSES ON THE PARTICULARITIES OF THE EXISTING MECHANISMS TO POINT OUT THEIR LIMITATIONS AND PROPOSE IDEAS FOR THEIR ENHANCEMENT. TO DO SO, THE WORK PRESENTS A PERSPECTIVE OF THE THEORETICAL DEFI-NITION OF THE ORANGE ECONOMY, EVINCING THE LACK OF CONSISTENCY OF THE CONCEPT IN PUBLIC POLICY INSTRUMENTS AND THE DIFFICULTIES IN THE DELIMITATION OF THE PARTICULAR ACTIVITIES COVERED BY THE CULTURAL AND CREATIVE INDUSTRIES. IT ALSO EXAMINES THE INTERACTION OF COLOMBIAN ORANGE TAX INCENTIVES WITH THE REST OF THE DOMESTIC TAX SYSTEM, AND COMPARES THEM TO INSTRUMENTS ESTABLISHED IN OTHER JURISDICTIONS.
