Régimen Tributario en Zonas Francas en Colombia: Beneficios y Críticas

Abstract

This article examines the tax regime of free trade zones in Colombia, evaluating both its benefits and the criticisms it faces. It presents some preliminary concepts and their respective regulatory foundations, in order to provide a historical context on the creation and evolution of free trade zones. Additionally, the article analyzes the number of free trade zones that exist, where they are located, and the reasons for their location. Moreover, the positive aspects of this tax regime are explored, highlighting its ability to attract foreign and local investment, generate employment, boost economic development, and promote exports, among other benefits. On the other hand, the criticisms or negative aspects are also addressed, such as tax inequity, unfair competition, tax evasion and avoidance, the limited impact on local development, and so on. Finally, the article presents a balance between the positive and negative aspects of the tax regime, offering a detailed and comprehensive view of the subject.