Eficacia de la implementación del régimen especial ZESE frente a la generación de nuevos empleos directos en el Departamento Norte de Santander en el periodo comprendido entre 2020 y 2023

Abstract

The special tax regime includes fiscal benefits aimed at companies located in geographical areas of Colombia known as Special Economic and Social Zones (ZESE), with the purpose of boosting the regional economy and formal employment. This research aimed to analyze and establish the effectiveness of the regime in question, implemented in the department of Norte de Santander, with a specific focus on its capacity to generate new direct jobs. The methodology adopted for this study is based on a qualitative perspective, supported by an analysis of relevant documents and statistical reports. This study reveals that the implementation of the ZESE regime has had a considerable impact on job creation in the region. The results obtained from data collection and analysis indicate that the tax incentive provided by the regulation has been a fundamental factor in attracting investments and promoting the creation of new sources of employment. The collected evidence suggests that the rates of direct job creation resulting from the implementation of the ZESE measure are significant. This positive trend in job creation is directly related to the regime's capacity to stimulate investment and economic development in the Norte de Santander region. Ultimately, the benefits derived from the tax incentive provided by the ZESE regime far exceed the possible costs associated with a reduction in tax revenue. The results of this research point to the fact that the positive impact on job creation and the consequent strengthening of the local economy fully justify the adoption and continuity of this tax approach.