Analysis of the Orange Tax Incentives
| Autor | Federico Lewin Pinzón |
| Páginas | 51-73 |
51
Analysis of the Orange Tax Incentives
This section analyses the three Orange tax incentives
of the Colombian tax system to evidence the practical
on tools implemented in other jurisdictions and special-
ised literature on tax incentives.
Considering that these regulations are still recent in
Colombia and that they have not been subject to an ex-
haustive analysis from tax experts, this work also takes
into account opinions provided by key experts of the
sector such as Felipe Ossa, CEO of Domicilios.com,
a delivery platform that operates in Colombia, who
shared his insight on the expectations of the technology
sector to the Orange Economy, and Francisco Giraldo, a
political scientist and philosopher involved in research
related to the Orange economy, who provided his view
on the relationship between Orange Economy and the
technological added value activities. These opinions are
merely informative to better understand the context of
the subject, and the main purpose of this work is not an-
alysing their points of view on this matter.
THE COLOMBIAN TAX INCENTIVES FOR THE ORANGE ECONOMY
52
Tax incentives to promote the creation
of Orange Development Zones
(Áreas de Desarrollo Naranja)
-
lines for local authorities to implement real estate tax in-
centives aiming to encourage the creation of attractive
zones in which Orange businesses can settle. This mea-
, as it
grants a tax advantage to a location rather than to an ac-
-
fore propitiate a favourable atmosphere for investment
directed to the improvement of targeted areas.
indicating that the municipalities are autonomous to
establish the conditions of this incentive. Indeed, Sec-
only municipalities are entitled to levy real estate taxes.
Therefore, this tax incentive cannot be directly enforce-
able by the central government, and its implementation
depends on the priorities and the political commitment
of the local authorities.
Considering this constitutional limitation to imple-
ment real estate incentives by the central government,
if the intention of the national government could imple-
ment mechanisms to make sure that taxpayers effectively
-
ness of local authorities to incentivise these types of
analyse incentives for the cultural sector in the following
publication: Mt. Auburn Associates. Utilising Tax incentives
to Cultivate Cultural Industries and Spur Arts-Related De-
Lt. Governor and the Department of Culture, Recreation and
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