Exportaciones de esmeraldas en Colombia: una comparación desde la política comercial y los factores de carga fiscal con Brasil y Zambia

Abstract

The general objective of the document is to analyze the commercial policy that Colombia has and compare with respect to the fiscal burden and internal policies of Brazil and Zambia regarding the regulation of trade in emeralds, identifying various marketing and extraction scenarios, as well as of tax burden. In order to give an in-depth analysis of why so much illegality is generated with this good and looking for possible solutions to diminish this illegality. It describes the entire process involved in producing and marketing this good, naming the documents and requirements to exploit emerald mines, as well as the permits they must have before the government to be able to exercise this activity in a legal manner and what process they must do to export emeralds legally, achieving that in this way the development of a transparent process, contributing in an appropriate way in the trade balance with positive and real figures.