Examinando por Autor "Téllez Mendoza, Cielo Jazmín"
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- PublicaciónAcceso abiertoTributación del cine como expresión cultural en Colombia: beneficios fiscales(Bogotá : Universidad Externado de Colombia, 2018., 2018) Téllez Mendoza, Cielo Jazmín; Insignares Gómez, Roberto CarlosColombia unlike other countries, slnce 2003 with the issuance of Law 814 of that year, "Law of Cinema, decided to address the film industry as a strategic sector of our culture and economy through the granting of incentives and delivery of tributaries benefits, making our count,y an attractive setting for national and international films as evidenced by the statistics revealed by the Clnematographlc Promotion Mixed Fund -Proimágenes-, a non-profit civil corporation responsible for consolldating the film industry and managing the Fund for the Cinematographic Development. In a certain way, the economic agents of the film indust,y have been benefited from the special tax regime adopted in this country, but remains the doubt whether the "Law of Cinema" contributes to the development of the Nation's cultural lile to justify the existence of the tax benefits created with that rule.