Análisis de la contribución del 4xmil y sus efectos en la inversión extranjera directa IED en Colombia, como incidencia de una mayor carga impositiva en el comercio internacional en el periodo de 1998 a 2012
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible – FEEDS. Finanzas y Comercio Internacional
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El objetivo de este trabajo, es analizar los efectos que genera el Gravamen a los Movimientos Financieros, conocido como 4xmil, en la Inversión Extranjera Directa (IED), como incidencia de una mayor carga impositiva y por consiguiente su efecto para el Comercio internacional en Colombia en el periodo comprendido entre 1998 y 2012, el cual, se desarrolla a través de un análisis cualitativo, por medio de revisión documental de referentes teóricos y documentos institucionales, con el fin de exponer de manera más clara cada una de las variables de estudio; igualmente, mediante un proceso cuantitativo no experimental con componentes de corte transversal, realizado a través de un modelo de regresión multivariado, se desarrolla la medición del impacto del gravamen sobre los resultados operacionales de las empresas extranjeras domiciliadas en Colombia. Como conclusión, se determina que a pesar de no tener incidencia directa sobre el nivel de IED en el país, el 4xmil sí se considera una carga impositiva para las empresas extranjeras en Colombia y podría influir, junto con otros factores, en sus decisiones de inversión
The aim of this paper, is to analyze the effects generated by the Tax on Financial Transactions, known as 4xmil, in Foreign Direct Investment (IED), as incidence of higher taxes and therefore its effect on international trade in Colombia in the period between 1998 and 2012, which is developed through a qualitative analysis, using documentary review of theoretical framework and institutional documents, in order to expose more clearly each of the study variables; in the same way, using a non-experimental quantitative process with transverse components, made through a multivariate regression model, develops measurement of the impact of the tax on the operating results of foreign companies domiciled in Colombia. In conclusion, it is determined that despite having no direct impact on the level of FDI in the country, 4xmil itself is considered a tax burden for foreign companies in Colombia and could influence, along with other factors in their investment decisions
The aim of this paper, is to analyze the effects generated by the Tax on Financial Transactions, known as 4xmil, in Foreign Direct Investment (IED), as incidence of higher taxes and therefore its effect on international trade in Colombia in the period between 1998 and 2012, which is developed through a qualitative analysis, using documentary review of theoretical framework and institutional documents, in order to expose more clearly each of the study variables; in the same way, using a non-experimental quantitative process with transverse components, made through a multivariate regression model, develops measurement of the impact of the tax on the operating results of foreign companies domiciled in Colombia. In conclusion, it is determined that despite having no direct impact on the level of FDI in the country, 4xmil itself is considered a tax burden for foreign companies in Colombia and could influence, along with other factors in their investment decisions
Palabras clave
Inversión extranjera directa, Gravamen a los movimientos financieros, Impuestos, Contribución, Foreign direct investment, Tax on financial transactions, Taxes, Property tax, F21, F38