Análisis de las contribuciones del mecanismo de obras por impuestos en la satisfacción de las necesidades básicas en el distrito de Buenaventura
Fecha
2025
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Universidad de Manizales
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Resumen
El mecanismo de Obras por Impuestos permite a las empresas del sector privado financiar y llevar a cabo proyectos de inversión pública, a cambio de un descuento en su impuesto a la renta. Este sistema ha sido implementado en varios países, como Perú y Colombia, con el objetivo de acelerar el desarrollo de infraestructura y mejorar la calidad de vida en distintas regiones. Se realiza una selección en el banco de proyectos donde se identifican los proyectos de inversión pública, los cuales pueden ser: Construcción y mejora de escuelas y hospitales, infraestructura vial, como carreteras y puentes, provisión de servicios de agua y saneamiento, energización rural y aumento de la conectividad digital. La participación de empresas del sector privado interesadas en optar por este mecanismo utiliza los recursos provenientes del pago del 50% del impuesto de renta para financiar y ejecutar los proyectos seleccionados. La supervisión y el control de las obras la realizan las entidades gubernamentales con el fin de mantener los estándares de calidad y cumplimiento. Este mecanismo de obras por impuestos trae múltiples beneficios para una comunidad, las cuales pueden llegar a satisfacer sus necesidades básicas ya que permite llevar a cabo proyectos de manera más rápida y eficiente en comparación con las obras ejecutadas en las comunidades de manera tradicional, de la misma forma hay un mayor control en el tema de la inversión ya que hay eficiencia y transparencia en la gestión y supervisión de los recursos realizada por las empresas del sector privado, impactando positivamente el desarrollo de las regiones que requieren inversiones urgentes con el fin de satisfacer sus necesidades básicas.
The Works for Taxes mechanism allows private sector companies to finance and carry out public investment projects, in exchange for a discount on their income tax. This system has been implemented in several countries, such as Peru and Colombia, with the aim of accelerating the development of infrastructure and improving the quality of life in different regions. A selection is made in the project bank where public investment projects are identified, which can be: Construction and Improvement of Schools and Hospitals, Road Infrastructure, such as roads and bridges, Provision of Water and Sanitation Services and Rural Energization and Increase of Digital Connectivity. The participation of private sector companies interested in opting for this mechanism uses the resources from the payment of 50% of the income tax to finance and execute the selected projects. The supervision and control of the works is carried out by government entities in order to maintain quality and compliance standards. This mechanism of works for taxes brings multiple benefits for a community, which can satisfy its basic needs since it allows projects to be carried out faster and more efficiently compared to the works executed in the communities in a traditional way. In the same way, there is greater control in the issue of investment since there is efficiency and transparency in the management and supervision of resources carried out by private sector companies, positively impacting the development of regions that require urgent investments in order to meet their basic needs.
The Works for Taxes mechanism allows private sector companies to finance and carry out public investment projects, in exchange for a discount on their income tax. This system has been implemented in several countries, such as Peru and Colombia, with the aim of accelerating the development of infrastructure and improving the quality of life in different regions. A selection is made in the project bank where public investment projects are identified, which can be: Construction and Improvement of Schools and Hospitals, Road Infrastructure, such as roads and bridges, Provision of Water and Sanitation Services and Rural Energization and Increase of Digital Connectivity. The participation of private sector companies interested in opting for this mechanism uses the resources from the payment of 50% of the income tax to finance and execute the selected projects. The supervision and control of the works is carried out by government entities in order to maintain quality and compliance standards. This mechanism of works for taxes brings multiple benefits for a community, which can satisfy its basic needs since it allows projects to be carried out faster and more efficiently compared to the works executed in the communities in a traditional way. In the same way, there is greater control in the issue of investment since there is efficiency and transparency in the management and supervision of resources carried out by private sector companies, positively impacting the development of regions that require urgent investments in order to meet their basic needs.
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Tributación, Impuesto tributario, Equidad fiscal
