Beneficios Tributarios en el sector minero entre Colombia y Perú

Abstract

This work has the general objective of describing the tax benefits and their impact on tax collection, specifically in the mining sector, making a comparison between Colombia and Peru to carry out this study, the descriptive research tool was used as a methodology. Generally there is a lack of knowledge or a series of questions about the contributions that mining makes to the economy and society, some imply that companies engaged in mining pay a minimum rate of taxes compared to other economic sectors, among other manifestations, it is said. which is one of the activities that does the most damage to the environment without having any type of regulation or control by relevant entities. In this parallel investigation where the countries of Colombia and Peru were taken as a reference, we present information revealing the important contribution of the mining sector to their national economies and the benefits and tax incentives according to the regulations of each country. It begins by knowing the background of each country, the periodic evolution of mining activity and the incidences of different cultures in mimes. The participation of mining and other economic sectors in tax payments to the treasury is compared, with the participation of these sectors in GDP, it is calculated that the tax burden of mining is greater compared to other economic sectors. Some sources of information show that in addition to these large contributions from the mining sector, there are other contributions that affect the financing of public investment, but the mismanagement of the resources of public entities has resulted in projects that are not profitable or have minimal social impacts, due to This reason is the perception that society has regarding the social commitment of mining entities. Finally, this research concludes with making some recommendations to improve the tax regime and social perception in the face of the alleged tax inequality compared to other economic sectors; and lastly, to make clear that the fiscal resources obtained by the mining sector must be used appropriately in social and environmental commitment