Uruguay's investment law: fiscal policy showing performance of interest for study in Costa Rica
Guardado en:
| Autor: | |
|---|---|
| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2022 |
| Descripción: | The Investment Law of Uruguay is analyzed and recognized studies are presented that account for the social and productive performance of its fiscal incentives. It is studied how its benefits compensate its fiscal sacrifices, strengthen the productive environment and promote exports. Costa Rica also has tax incentives for foreign investment with its free trade zone system and promotes exports with excellent results, but does not establish performance parameters. The relevance of the study of Uruguay’s experience is established because its analysis and discussion could serve to enrich the fiscal incentives system in Costa Rica. |
| País: | Portal de Revistas UNED |
| Institución: | Universidad Estatal a Distancia |
| Repositorio: | Portal de Revistas UNED |
| Lenguaje: | Español |
| OAI Identifier: | oai:revistas.investiga.uned.ac.cr:article/4232 |
| Acceso en línea: | https://revistas.uned.ac.cr/index.php/rna/article/view/4232 |
| Palabra clave: | Incentivos fiscales industrialización por sustitución de importaciones indicadores de desempeño modelo de desarrollo políticas neoliberales estado empresario políticas industriales Tax incentives import substitution performance indicators development model neoliberal policies Incentivos fiscais substituição de importações indicadores de desempenho modelo de desenvolvimento políticas neoliberais Incitations fiscales substitution aux importations indicateurs de performance modele de developpement politiques neoliberales |