Abstract

LOZANO-LOZANO, Janeth  and  SAAVEDRA-OROZCO, Yuli Andrea. Knowledge of Entrepreneurs of Villanueva Casanare, Colombia, on ZOMAC Law. Ágora U.S.B. [online]. 2020, vol.20, n.2, pp.20-36. ISSN 1657-8031.  https://doi.org/10.21500/16578031.4439.

Colombian regulations state that new companies that develop the entire production process in municipalities called Zones Most Affected by Armed Conflict (ZOMAC) will have tax benefits for 10 years. They will consist of progressive rate of income tax from 2017, which varies depending on the size of the company that is required to meet mi nimum investment and employment generation requirements or partial payment of income tax through direct investment in execution projects of social significance in the ZOMAC, by obtaining gross income equal to or greater than thirty-three thousand six hundred and ten (33,610) Tax Value Unit. A descriptive type study was carried out with a mixed (quantitative-qualitative) approach to the characterization of entrepreneurs, determine knowledge and level of adherence to regulations, applying a questionnaire to entrepreneurs and a semi-structured interview with staff of municipal and govern ment authorities on knowledge and disclosure of what is regulated by law for ZOMACs, allowing to clarify the reality in the normative application that raises tax incentives to close gaps in socio-economic inequality in the ZOMAC.

Keywords : ZOMAC; Tax Incentive; Tax Benefit; Armed Conflict; Public Policies; and Knowledge of Entrepreneurs of Villanueva Casanare, Colombia, on ZOMAC Law.

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