Excepciones Tributarias Dirigidas Hacia la Conectividad - una Propuesta para Miraflores Guaviare.

Abstract

The project aims to highlight the needs and propose a solution regarding digital connectivity and air transportation for the population of Miraflores, Guaviare—one of the most remote and neglected municipalities in Colombia in terms of public investment. This population has been affected by drug trafficking and the internal armed conflict. Therefore, this project also seeks to promote equality and equity for the communities residing in the municipality and its surrounding areas. At the same time, by improving connectivity, it will foster economic development not only for the local population but also for the entire Department of Guaviare. The goal is to showcase the natural attractions of this region, which will encourage the arrival of both national and international tourists. In this way, the project envisions a transformation of the municipality’s image—from an insecure, isolated, and forgotten area by the state, to a secure place in terms of safety and investment.

To bring this project to fruition, it is necessary to rely on the legal framework of administrative law. In order to make tax exemptions possible and seek financial relief that would reduce the cost of air transport and digital connectivity services, a law is required that allows for the subsidization of fuel for air transport to the municipality of Miraflores, Guaviare. This would provide economic relief for the residents of the department and for tourists. Similarly, it would reduce freight costs, thereby lowering the prices of goods sold in the municipality and its surrounding areas. This is made possible through the National Government’s public finance law and public policy on investment and connectivity in the most remote departments of our country.