Browsing by Author "Guerra-Pulido, Esmeralda"
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Item Economía naranja en Colombia: reflexión sobre su derogatoria y los efectos en la planeación tributaria del sector creativo y su sostenibilidadSalazar-Mantilla, Laura Camila; Ñañez-Rodríguez, Camila Alexandra; Guerra-Pulido, Esmeralda; Anduquia-Rodríguez, Gerson ManuelThe study analyzes the repeal of the Orange Economy Law in Colombia and its impact on tax planning for companies in the creative sector. The elimination of tax benefits, such as income tax exemptions, increased the tax burden and generated regulatory uncertainty, forcing companies to rethink their financial strategies. As a result, the risk of tax non-compliance increases, decision-making becomes more difficult, and the sustainability of the creative sector is affected.