Abstract
The regional cultural context and the vertiginous change in public policies, generate important changes in the tax area, which in turn contributes to the development of science. In our country, the investment commitment to research begins with Colciencias, in charge of science, technology and innovation. The creation of higher education centers with engineering programs together with industrial policies in Colombia, introduces a new cycle in the formation of human capital for science and technology activities, which seek to encourage large-scale social modernization.The tax incentives for investment in research established in the Colombian tax regulations are indispensable for the profitability of many companies in the country that do not manage to measure what an investment of this type can represent in a positive cost-benefit relation.The document analyzes the set of tax incentives designed in the national legislation for the development of science, technology and innovation work and some of the impacts they may have for companies in the sector.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
