Beneficios tributarios para proyectos de ciencia, tecnología e innovación en Colombia

espanolLas deducciones tributarias para la ciencia, tecnologia e innovacion, son instrumentos de intervencion indirecta usados por los Gobiernos para promover la inversion privada en actividades de investigacion, desarrollo tecnologico e innovacion empresarial. Por esto, el objetivo del presente articulo es analizar los beneficios tributarios establecidos para proyectos de este tipo, en la Region Caribe colombiana, pues, el exito internacional en el avance de ciencia, tecnologia e innovacion, se circunscribe a implementar politicas publicas, creacion de concesiones o estimulos al sector productivo para fortalecer sus economias, acompanados de planes estrategicos de cooperacion entre paises. El estudio esta soportado en el paradigma cualitativo de nivel descriptivo-documental, con diseno no experimental. La poblacion esta constituida por las Comisiones Regionales de Competitividad, Ciencia, Tecnologia e Innovacion, de la Region Caribe Colombiana. Los resultados indican que no existe un adecuado aprovechamiento de los beneficios tributarios establecidos, al no haberse generado la debida comunicacion y articulacion con las entidades para su promocion. Se concluye, que no se ha logrado entender la importancia del beneficio tributario en las empresas e instituciones universitarias, dado que los organismos estadales no han hecho una buena estrategia de divulgacion para promover su participacion en dichos proyectos de ciencia, tecnologia e innovacion. EnglishTax deductions for science, technology and innovation are indirect intervention instruments used by governments to promote private investment in research, technological development and business innovation activities. For this reason, the objective of this article is to analyze the tax benefits established for projects of this type in the Colombian Caribbean Region, since international success in the advancement of science, technology and innovation is limited to implementing public policies, creating concessions or incentives to the productive sector to strengthen their economies, accompanied by strategic plans for cooperation between countries. The study is supported in the qualitative paradigm of descriptive-documentary level, with nonexperimental design. The population is made up of the Regional Competitiveness, Science, Technology and Innovation Commissions of the Colombian Caribbean Region. The results indicate that there is no adequate use of the established tax benefits, since proper communication and coordination with the entities for their promotion have not been generated. In conclusion, it has not been possible to understand the importance of the tax benefit in companies and university institutions, given that state agencies have not made a good disclosure strategy to promote their participation in such science, technology and innovation projects.